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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

Cuestión planteada Deducción de las cuotas del Impuesto sobre el Valor Añadido soportadas en la adquisición del vehículo.

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