Skip to content
Back to index
V5385-16 21 December 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación

Requirements for the deductibility of passenger car expenses

A professional enquired whether they could deduct the purchase and maintenance costs of a used passenger car used almost exclusively for their business activity. The DGT ruled that to deduct these expenses, the vehicle must be used exclusively for the economic activity.

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 a passenger vehicle, it must be an asset assigned to the economic activity. This requires it to be recorded in the mandatory books and used exclusively for the activity, as passenger vehicles do not benefit from the exception for accessory use for private needs. Exclusive assignment may be proven by means of evidence admitted in law.

Apply this to a real case

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

Email
Contact