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A hairdressing professional has enquired about the deductibility of VAT and Personal Income Tax (IRPF) regarding a vehicle, repairs, and fuel. The Directorate-General for Traffic (DGT) rules that VAT for passenger cars carries a 50% presumption of business use, whereas for IRPF, deductibility depends on proving exclusive use for the professional activity.
Cuestión planteada 1ª Deducibilidad del IVA de la compra del vehículo, así como de las reparaciones y combustible del mismo.
En el IVA, los vehículos de turismo y sus accesorios, combustible y reparaciones tienen una presunción de afectación del 50%, salvo que se acredite un grado de utilización distinto. Los vehículos mixtos solo tienen presunción del 100% si se destinan al transporte de mercancías (bienes de comercio). En el IRPF, para deducir amortizaciones y gastos, el vehículo debe estar afecto exclusivamente a la actividad económica, ya que no se aplica la excepción de uso accesorio para turismos.
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