may deduct the VAT from said purchase if they use the car for the development of a professional activity <\/strong>.<\/p>\n\n\n\nThe purchase of a vehicle is understood as the usual cash payment or financing, but also other formulas, such as renting or leasing.<\/p>\n\n\n\n
The amount that can be deducted amounts to 50% of the amortization installments and financing interest and also half of the amount corresponding to VAT <\/strong>.<\/p>\n\n\n\nProfessionals who carry out certain activities <\/strong>, such as the transport of people or merchandise, commercial agents, driving schools and security services may be able to deduct 100% of VAT <\/strong>. In order to do so, the vehicle must be in the name of a natural person.<\/p>\n\n\n\n<\/span>Company car<\/span><\/h4>\n\n\n\nOnly legal persons may deduct the cost of the company car used by one or more employees of a company. Therefore, the self-employed are left out of this possibility <\/strong>.<\/p>\n\n\n\n<\/span>Gas<\/span><\/h4>\n\n\n\nA common expense that all the self-employed tend to have is the fuel necessary for trips to make purchases or visit clients. If certain requirements are met, it can be fully deducted in the IRPF and 100% or 50% in the VAT.<\/p>\n\n\n\n
<\/span>Requirements to deduct fuel expenses if you are self-employed<\/span><\/h5>\n\n\n\nTo deduct fuel expenses if you are self-employed, it is necessary to meet the following requirements <\/strong>:<\/p>\n\n\n\n- register <\/strong>the expenses to be deducted in the corresponding accounting books.<\/li>
- Keep supporting documentation <\/strong>of fuel expenses where all amounts are clearly visible.<\/li>
- There must be a direct relationship <\/strong>between the expense to be deducted and the development of the professional activity on your own.<\/li><\/ul>\n\n\n\n