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An expert surveyor has requested clarification regarding the deductibility of VAT on fuel, tolls, and catering, as well as Income Tax (IRPF) on vehicle and meal expenses. The Directorate General for Taxes (DGT) clarifies that VAT on fuel and tolls depends on their actual use for business purposes, and that VAT on catering is only deductible if the expenses are also deductible for Income Tax purposes.
Question raised 1st VAT deductibility of fuel, toll, and restaurant expenses.
For VAT purposes, fuel and tolls are deductible if they are applied to the development of the activity, and must be regularized if the actual use differs from the 50% presumption. Restaurant expenses are only deductible for VAT if they are deductible expenses for Personal Income Tax (IRPF) purposes and do not constitute hospitality for clients or employees. For Personal Income Tax (IRPF), vehicle expenses require exclusive application to the activity, whereas meals are deductible if they are linked to the generation of income and comply with legal requirements.
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