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A professional who is also an employee enquires about the deductibility of a vehicle for their business activity. The DGT clarifies that for VAT, there is a presumption of 50% business use for passenger cars, whereas for Personal Income Tax (IRPF), expenses are only deductible if the vehicle is used exclusively for the activity.
Cuestión planteada Qué grado de afectación del vehículo a la actividad profesional sería considerado admisible en IVA e IRPF, teniendo en cuenta la circunstancia del poco margen que queda al consultante para atender a la actividad profesional tras cumplir el horario de jornada completa como trabajador por cuenta ajena.
En el IVA, los vehículos de turismo tienen una presunción legal de afectación del 50% a la actividad, aunque se debe regularizar si el uso real es distinto. En el IRPF, para deducir amortizaciones y gastos, el vehículo debe ser un elemento afecto, lo que requiere un uso exclusivo para la actividad, ya que los turismos no gozan de la excepción de uso accesorio para necesidades privadas.
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