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An advertising professional has enquired about the deductibility of vehicle expenses for VAT and Income Tax purposes. The DGT clarifies that for VAT, a 50% business use allocation is presumed for passenger cars, whereas for Income Tax, the deductibility of expenses and depreciation requires exclusive use.
Cuestión planteada Deducibilidad en el IVA y en el IRPF de los gastos ocasionados por el vehículo a adquirir.
En el IVA, los vehículos de turismo se presumirán afectados a la actividad profesional en un 50%, salvo que pertenezcan a la lista de excepciones con afectación del 100%. Para el IRPF, los gastos y amortizaciones solo son deducibles si el vehículo se utiliza exclusivamente para la actividad económica. Si el vehículo tiene un uso mixto, no se considera elemento afecto y no permite deducciones en el IRPF.
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