Skip to content
Back to index
V3284-23 21 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación

Vehicle expenses are only deductible if exclusive use for economic activity is proven

A pharmacy owner inquired whether they could deduct expenses for an electric vehicle. The DGT ruled that to deduct acquisition, maintenance, or energy costs, the vehicle must be an asset assigned to the business and used exclusively for its purposes.

The question raised

Whether any expense for the acquisition and maintenance of the electric vehicle could be deducted.

The DGT's ruling

The deductibility of expenses such as fuel, tolls, maintenance, or depreciation requires that the vehicle be an asset used for the economic activity. As it is not an excepted activity, it is required that the vehicle be used exclusively for professional purposes and be recorded in the accounting records. The ownership of another vehicle does not, in itself, prove this exclusive use.

Book your free first meeting