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V2889-19 21 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

VAT and IRPF deduction for tourist vehicles: 50% VAT presumption and exclusive allocation requirement in IRPF

A real estate agent asks about the deductibility of VAT and IRPF for an electric vehicle through leasing or renting with mixed use. The Tax Authority responds that a 50% VAT presumption applies to tourist vehicles, while IRPF deduction is not allowed if the vehicle is used for private purposes.

The question raised

Deductibility of expenses derived from said operation, as well as expenses derived from the ownership of the vehicle, both for VAT and Income Tax purposes.

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