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Leasing: 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 15 rulings · 2014–2023

Current position

For the deductibility of passenger vehicle leasing installments, exclusive use for economic activity is essential. In Corporate Income Tax (IS), if the requirements of article 106 of Law 27/2014 (LIS) are met, the financial charge and the portion of the installment that recovers the cost of the asset are deductible. Regarding Value Added Tax (IVA), a presumption of 50% business use applies, unless proven otherwise. If the vehicle is used for private purposes, partial business use is not permitted.

The DGT's position remains constant regarding the need for exclusive business use for the deductibility of expenses in Personal Income Tax (IRPF) and the application of Corporate Income Tax (IS) rules. The rulings reiterate that private use prevents deductibility and maintain the valuation of benefits in kind at 20% of the market value of the new vehicle when there is no ownership.

Turning points

  1. V0808-17

    Establishes that the benefit in kind for the use of a leased vehicle is 20% annually of the market value of the new vehicle, including insurance and maintenance.

Analysis based on 10 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V0759-20 7 Apr 2020

VAT deduction for mixed-use vehicles and IRPF treatment

SG de Impuestos sobre la Renta de las Personas Físicas
vehículo mixtodeducción de cuotasafectación a la actividadbien de inversiónpresunción de afectación LIVA — Ley 37/1992 del IVA art. 93.CuatroLIVA — Ley 37/1992 del IVA art. 94.Uno.1º
Affects CompanyExpat · Non-residentIndividual
V0974-14 7 Apr 2014

Deed of cancellation of a real estate leasing contract is subject to Stamp Duty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
arrendamiento financieroleasingopción de compraactos jurídicos documentadosescritura pública TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 29TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual

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