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V3125-16 5 July 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

VAT deductibility rules for passenger motor vehicles

A professional managing tourist apartment rentals has enquired about the deductibility of VAT and Income Tax (IRPF) regarding vehicle costs, fuel, and repairs. The Directorate General for Tax (DGT) has ruled that these deductions are not applicable, as the vehicle is used for commuting between the home and the place of business, which is classified as private use.

The question raised

Question raised 1st. Deductibility of VAT incurred both in the acquisition of the vehicle and in fuel and repair expenses.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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