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A professional seeks clarification regarding the deductibility of travel expenses incurred in a personal vehicle for VAT and Personal Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) rules that for VAT, there is a presumption of 50% business use for passenger cars, whereas for IRPF, the deductibility of expenses and depreciation requires the vehicle to be an asset used exclusively for the professional activity.
Question raised: Deductibility of expenses incurred by the aforementioned travels for VAT and Personal Income Tax purposes.
Regarding VAT, passenger vehicles are subject to a 50% presumption of use for business purposes, which may be adjusted if the actual use differs. Related expenses (fuel, repairs, tolls) are deductible provided they are used for the development of the activity and their use is substantiated. For Personal Income Tax (IRPF), to deduct depreciation and expenses, the vehicle must be an asset used exclusively for the economic activity, without private use.
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