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A self-employed person with a private car seeking to buy a second vehicle for purely professional use asks about IVA and IRPF deductibility. The DGT recalls that under IVA, tourist cars are presumed to be 50% taxable (Art. 95.3.2 of Law 37/1992), unless a different rate is proven or the vehicle is on the 100% taxed list. In IRPF, Art. 22.4 of the RIRPF excludes tourist cars from partial deductions, meaning expenses for private cars are not deductible in general.
Question raised: The question concerns the deductibility of expenses derived from the acquisition of the vehicle for VAT and Personal Income Tax (IRPF) purposes.
Regarding VAT, the second rule of Article 95.Three of Law 37/1992 establishes a presumption of 50% business use for passenger vehicles; only those included in the exhaustive list (freight transport, driver training, commercial representatives or agents, surveillance, among others) are presumed to be 100% business use. The taxpayer may prove a different degree of business use by any means admitted by law. Regarding Personal Income Tax (IRPF), Article 22.4 of the RIRPF expressly excludes passenger cars from being considered partially business-use assets except for the equivalent exhaustive exceptions; therefore, if they do not fall into any of them, passenger vehicle expenses are not deductible for IRPF.
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