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A professional inquired about the VAT and IRPF deductibility of a tourist vehicle acquired by leasing. The DGT clarifies that a 50% VAT presumption applies, whereas exclusive allocation is required in IRPF for deductibility of expenses.
Cuestión planteada Tributación en el IVA y en el IRPF de la adquisición por leasing del vehículo turismo.
En el IVA, los vehículos de turismo se presumen afectados a la actividad en un 50%, salvo que se trate de vehículos de la lista tasada con afectación del 100%. El derecho a deducir el IVA de gastos relacionados (combustible, reparaciones) depende de su relación con la actividad y no de la afectación del vehículo. En el IRPF, para deducir gastos de adquisición y mantenimiento, el vehículo debe estar afecto exclusivamente a la actividad, salvo en los casos específicos de la normativa.
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