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V2519-21 7 October 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · deducción de cuotas

Fuel and vehicle costs VAT deductions possible if linked to professional activity

A self-employed person asks whether they can deduct fuel and vehicle expenses if the vehicle is not theirs. The DGT responds that deductibility is not tied to the 50% presumption rule and depends on actual professional relevance.

The question raised

Question posed: Whether the Value Added Tax amounts incurred derived from fuel costs and other vehicle-related expenses would be deductible.

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