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V4671-16 3 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · elemento patrimonial afecto

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

A doctor inquired whether vehicle expenses could be deducted for attending emergencies. The DGT ruled that this is only possible if the vehicle is used exclusively for the business activity, as passenger cars are not considered to be used incidentally for private needs.

The question raised

Cuestión planteada Deducibilidad de los gastos derivados del vehículo que destina a la actividad.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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