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A construction company has enquired whether it can deduct 100% of the VAT and the expense for Corporate Income Tax (CIT) regarding a mixed-use vehicle adapted for tools. The Directorate-General for Tax (DGT) has ruled that VAT is subject to a 50% presumption of business use, and for CIT purposes, only depreciation and utilities are deductible provided they meet the necessary requirements.
Cuestión planteada Tratamiento, a efectos del Impuesto sobre el Valor Añadido y del Impuesto sobre Sociedades, de los gastos relacionados con el vehículo (adquisición, gasolina, reparaciones, etc.). Concretamente, si se puede deducir el 100% del IVA soportado y si es deducible como gasto en el Impuesto sobre Sociedades.
Para el IVA, los vehículos mixtos que transportan materiales o herramientas no se consideran destinados al transporte de mercancías, por lo que la presunción de afectación es del 50% y no del 100%. El empresario podría acreditar una afectación total con otros medios de prueba. En el Impuesto sobre Sociedades, son deducibles las amortizaciones del vehículo y los gastos de suministros o combustible si se usan para la actividad y cumplen los requisitos de inscripción, devengo y justificación.
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