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A prepared food company has requested clarification regarding the VAT and Income Tax deductibility of a vehicle purchase. The DGT clarifies that for VAT, a 50% business use presumption applies to passenger cars, whereas for Income Tax, deductibility depends on the vehicle being used exclusively for business activities.
Question raised: Deductibility of vehicle acquisition in both VAT and IRPF.
Regarding VAT, passenger vehicles and similar ones carry a presumption of 50% business use, unless a different degree is proven. For Personal Income Tax (IRPF), only depreciation and expenses are deductible if the vehicle is used exclusively for the economic activity. If the vehicle has mixed use for private purposes, it is not considered business-related and does not allow for deductions in IRPF.
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