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A professional inquired whether she could deduct VAT and Personal Income Tax (IRPF) on expenses for a vehicle used for both her professional activity and personal use. The DGT clarifies that for IRPF, deductibility requires exclusive use, whereas for VAT, rules regarding the presumption of use apply.
Question posed: Deductibility for VAT and IRPF of expenses derived from the use of said vehicle.
For IRPF, passenger car expenses are only deductible if the vehicle is used exclusively for economic activity; if it has personal use, it is not considered dedicated to the activity. For VAT, passenger cars and their trailers shall be presumed to be 50% dedicated to the activity. Nevertheless, the deductibility of expenses such as fuel or repairs must be decoupled from the acquisition of the vehicle and depend on its relationship to the activity.
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