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An entrepreneur has requested clarification regarding the deductibility of a motorcycle and its associated costs for VAT and Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) states that for VAT, a 50% business use presumption applies to motorcycles and maintenance costs are deductible based on actual use, whereas for IRPF, exclusive use for business activities is required.
Question raised: Deductibility of expenses derived from said operation, as well as expenses derived from the ownership of the vehicle, both for VAT and for Personal Income Tax (IRPF).
En el IVA, las motocicletas se presumirán afectadas al desarrollo de la actividad en un 50%, salvo excepciones de afectación al 100%. Los gastos de combustible y reparaciones son deducibles si se acredita su uso en la actividad, independientemente del porcentaje de deducción del vehículo. En el IRPF, solo se consideran elementos afectos si se utilizan para los fines de la actividad, exigiendo afectación exclusiva para permitir la deducibilidad de costes y gastos.
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