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The applicant inquired whether they could deduct 50% of the VAT on a passenger vehicle used partially for their business activities. The Directorate-General for Tax (DGT) ruled that, once business use is proven, a 50% degree of business use is presumed for such vehicles.
Cuestión planteada Procedencia de la deducción del 50% de la cuota soportada en la adquisición del citado turismo.
Para deducir el IVA de un vehículo de turismo, el sujeto pasivo debe acreditar su afectación a la actividad empresarial. Una vez acreditada dicha afectación, se presume que el grado de utilización es del 50%, salvo que se trate de los vehículos de la lista tasada con deducción del 100%. El contribuyente puede probar un grado de afectación distinto, superior o inferior, pero la declaración-liquidación o la contabilidad no son medios de prueba suficientes.
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