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V2912-23 31 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

Presumption of 50% VAT deduction for tourist vehicles unless proven otherwise

A construction professional enquires about the VAT and IRPF deductibility of a high-end tourist vehicle. The DGT states that a 50% VAT presumption applies, while for IRPF, exclusive activity affiliation must be proven.

The question raised

Deductibility of expenses associated with the acquisition of the aforementioned vehicle for VAT and Personal Income Tax purposes.

The DGT's ruling

Regarding VAT, passenger vehicles are presumed to be 50% used for business purposes, although a different degree may be proven. Fuel and maintenance expenses are deductible based on their actual use in the activity. For Personal Income Tax (IRPF), to deduct expenses and depreciation, the vehicle must be an asset used for business purposes, which requires proving its exclusive use in the economic activity.

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