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A civil society firm has requested clarification regarding the deductibility of VAT and Personal Income Tax (IRPF) following the purchase of a passenger vehicle. The Directorate General for Tax Affairs (DGT) clarifies that for Income Tax purposes, the vehicle must be used exclusively for business, whereas for VAT, there is a presumption of 50% business use.
Question posed: Deduction of said acquisition in Value Added Tax and in Personal Income Tax.
Regarding VAT, once the use for business activity is proven, a 50% degree of business use is presumed for passenger vehicles, except in specific cases. Regarding Personal Income Tax (IRPF), the vehicle is only considered business-related if it is used exclusively for the economic activity, as the exception for incidental personal use does not apply. For both taxes, deductibility requires possession of the original invoice and proper substantiation of the facts.
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