Deducción de las cuotas de IVA soportadas por la adquisición de vehículos de turismo

Abstract

VAT regulations establish a general presumption of 50% use of vehicles for economic activities purposes and 100% in several special cases. This paper examines court decisions regarding the admitted proofs that let the taxpayer a higher deduction of input VAT derived from the vehicles purchase and related expenses. From the analysis of the court decisions is possible to conclude the importance of showing several means in order to ensure a higher deduction of input VAT.