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An electrical installation professional has enquired about the deductibility of vehicle, meal, and accommodation expenses for VAT and Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) clarifies that VAT on passenger cars is presumed to be 50% business-related. Furthermore, travel expenses are deductible for VAT only if they are deductible for IRPF, whereas for IRPF, vehicle expenses are only deductible if the vehicle is used exclusively for professional purposes.
Cuestión planteada Deducibilidad en el IVA e IRPF de los gastos derivados de la utilización del vehículo y de los de comidas y estancias vinculados a los desplazamientos que realiza.
En el IVA, los vehículos de turismo y sus accesorios se presumen afectados a la actividad en un 50%, salvo excepciones de afectación al 100%. Los gastos de combustible son deducibles según su uso efectivo y deben regularizarse si este varía. Los servicios de hostelería y viajes son deducibles en IVA solo si son gastos deducibles en IRPF. En IRPF, el vehículo de turismo solo es deducible si se utiliza exclusivamente para la actividad; si tiene uso mixto, no se considera afecto y no permite deducciones.
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