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An administrative management company requested clarification regarding the deductibility of VAT on fuel and maintenance costs for a vehicle used in its business activities. The Directorate General for Taxes (DGT) ruled that these expenses must independently satisfy the requirements for business use, regardless of the 50% presumption rule applied to the vehicle itself.
Question raised: Deductibility of the tax amounts incurred by the maintenance and fuel expenses of said vehicle used for the activity.
The right to deduct VAT for fuel, repairs, or vehicle maintenance must be decoupled from the rule of use applicable to the acquisition of the vehicle itself. Such amounts shall be deductible provided that their consumption is used for the conduct of the business or professional activity and to the extent that they are predictably used for such purposes. To exercise this right, it is essential to possess the original invoice that complies with the regulatory requirements.
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