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V4046-16 22 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · elementos patrimoniales afectos

Deduction of passenger car expenses permitted only if used exclusively for economic activity

An architect inquired whether the purchase and maintenance costs of a passenger car could be deducted. The DGT ruled that to deduct these expenses, the vehicle must be an asset assigned to the business and used exclusively for its professional activities.

The question raised

Question raised: Deductibility of expenses derived from the purchase and maintenance of the vehicle.

The DGT's ruling

To deduct expenses for the acquisition, maintenance, or use of a passenger vehicle, it must be an asset used for the economic activity. As it is not a vehicle falling under the legal exceptions, it is required that its use be exclusive to the activity, which implies that it must be recorded in the mandatory books and have no private use. Exclusive use may be proven through means of evidence admitted in law.

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