Skip to content
Back to index
V2436-19 13 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · deducción de cuotas

Presumption of 50% VAT deduction for professional use of tourist vehicles

A psychotherapy and physiotherapy professional enquires about the deductibility of vehicle VAT and related expenses. The DGT clarifies that tourist vehicles are presumed to be affected by 50% and that health service deductibility depends on whether the operations are exempt or taxable.

The question raised

Deduction of Value Added Tax amounts incurred in the acquisition of a vehicle.

Book your free first meeting