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A tobacco shop owner inquired about the deductibility of expenses for a vehicle under a renting or leasing agreement, used 50% for business and 50% for private use. The Directorate General for Taxes (DGT) ruled that expenses are only deductible if the vehicle is used exclusively for economic activity.
Cuestión planteada Deducibilidad de los gastos derivados de dicha operación
Para que los costes de adquisición y utilización de un vehículo sean deducibles, debe existir una afectación exclusiva a la actividad económica. Los automóviles de turismo no se consideran de uso accesorio para necesidades privadas, por lo que si se usan para fines personales, no operan la deducibilidad en el IRPF. En caso de cumplir los requisitos del artículo 106 de la LIS, se podrán deducir la carga financiera y la parte de la cuota correspondiente a la recuperación del coste, con los límites establecidos en dicha norma.
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