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An electrical installation professional asks what type of vehicle they should purchase to deduct expenses. The DGT responds that there is no specific type of vehicle required; rather, the key requirement is that it must be an asset used exclusively for the economic activity.
Cuestión planteada Tipo de vehículo que debe adquirir para que los gastos derivados del mismo se puedan considerar gastos deducibles de la actividad.
Para deducir gastos de adquisición, mantenimiento o utilización de un vehículo, este debe ser un elemento patrimonial afecto a la actividad. En el caso de vehículos que la normativa considera de turismo (incluyendo los todo terreno o tipo "jeep"), se exige que se utilicen de forma exclusiva en la actividad, ya que no se consideran uso privado accesorio. Esta afectación exclusiva debe acreditarse mediante medios de prueba admitidos en derecho.
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