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A technical architect asks about the deductibility of rental vehicle fees for professional use. The DGT responds that under IRPF, deductibility depends on exclusive use or meeting specific investment criteria, while under IVA, a 50% use assumption is made for tourist vehicles.
Cuestión planteada Deducibilidad de las cuotas de renting tanto en el Impuesto sobre la Renta de las Personas Físicas como en el Impuesto sobre el Valor Añadido
En IRPF, las cuotas de renting son deducibles si el vehículo tiene afectación exclusiva a la actividad, salvo en los supuestos de uso accesorio e irrelevante. Si se cumplen los requisitos del artículo 106 de la LIS, se deducirá la carga financiera y la parte de la cuota correspondiente a la recuperación del coste con los límites legales. En el IVA, los turismos tienen una presunción de afectación del 50%, salvo que se acredite un grado distinto o se trate de vehículos de la lista tasada con afectación del 100%. Los gastos relacionados como combustible o reparaciones también son deducibles si se afecta su consumo al desarrollo de la actividad.
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