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A company asks whether rental vehicle expenses for sales agents are deductible under Corporate Income Tax and VAT. The DGT states that deductibility depends on relevance to business activity and proper documentary justification of the expenses.
Cuestión planteada Si la documentación anterior es suficiente para demostrar la afectación de los vehículos, combustibles y peajes a la actividad a efectos de considerar tales conceptos como gasto deducible en el Impuesto sobre Sociedades. Igualmente, a efectos del IVA, si es posible aplicar la presunción de la afectación al 100% y deducir las cuotas soportadas en la adquisición de combustible y peajes.
En el Impuesto sobre Sociedades, los gastos de renting, combustible o peajes son deducibles si cumplen con la inscripción contable, el devengo y la justificación documental de su afectación a la actividad. En el IVA, los vehículos de turismo tienen una presunción de afectación del 50%, pero los utilizados por agentes comerciales pueden alcanzar el 100% si se acredita su uso profesional. La deducibilidad del IVA en combustible y otros servicios relacionados depende de la afectación de su consumo a la actividad, independientemente de la afectación del vehículo.
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