Doctrine by topic · DGT Observatory

Maintenance Expenses: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2015–2024

Current position

Regarding VAT (IVA), passenger cars have a presumption of business use of 50%, although a different degree may be proven. Fuel and maintenance expenses are deductible if it is demonstrated that their consumption is applied to the development of the activity. Regarding Personal Income Tax (IRPF), the deductibility of expenses and depreciation requires the vehicle to be an asset used for business purposes, which requires exclusive use in the professional activity.

The DGT's position remains constant throughout the analyzed sequence. No changes are observed in the interpretation of the business use of passenger cars for VAT (IVA) nor in the requirement of exclusive use for deductibility in Personal Income Tax (IRPF). The doctrine has been uniform from 2015 to 2024.

Analysis based on 8 of 10 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

12
V1611-24 3 Jul 2024

50% VAT deduction for cars and IRPF use requirements

SG de Impuestos sobre la Renta de las Personas Físicas
deducción de cuotasafectación a la actividadvehículo de turismopresunción de afectaciónelementos patrimoniales afectos LIVA — Ley 37/1992 del IVA art. 93.CuatroLIVA — Ley 37/1992 del IVA art. 94.Uno.1º
Affects CompanyExpat · Non-residentIndividual
V0441-23 27 Feb 2023

50% IVA deduction for cars if activity link proven

SG de Impuestos sobre la Renta de las Personas Físicas
deducción de cuotasbienes de inversiónafectación a la actividadvehículos de turismopresunción de afectación LIVA — Ley 37/1992 del IVA art. 93.4LIVA — Ley 37/1992 del IVA art. 94.1.1º
Affects CompanyExpat · Non-residentIndividual
V0543-20 6 Mar 2020

IVA deductible for mixed vehicle used in goods transport

SG de Impuestos sobre la Renta de las Personas Físicas
deducción de cuotasbienes de inversiónafectación a la actividadvehículo mixtopresunción de afectación LIVA — Ley 37/1992 del IVA art. 93.CuatroLIVA — Ley 37/1992 del IVA art. 94.Uno.1º
Affects CompanyExpat · Non-residentIndividual
V1063-19 17 May 2019

50% VAT deduction presumed for passenger vehicles if business use is proven

SG de Impuestos sobre el Consumo
deducción de cuotasbienes de inversiónafectación a la actividadvehículos de turismopresunción de afectación LIVA — Ley 37/1992 del IVA art. 93.CuatroLIVA — Ley 37/1992 del IVA art. 94.Uno.1º
Affects CompanyExpat · Non-residentIndividual

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