2 October, 2018

VAT Deduction in the Acquisition of Vehicles used for Commercial Agents

The Spanish Supreme Court considers that the presumption that the vehicles are 100% used in such professional travels applies irrespective of whether the commercial tasks are undertaken by self – employed personnel or employees. The presumption implies that 100% of the input VAT paid on acquisition can be deducted.

The Spanish Supreme Court, in its Sentence 1347 / 2018 of July 18, clarifies how the VAT deduction operates in the acquisition of vehicles used for the professional travels of commercial agents.


The Court considers that the presumption that the vehicles are 100% used in such professional travels applies irrespective of whether the commercial tasks are undertaken by self – employed personnel or employees. The presumption implies that 100% of the input VAT paid on acquisition can be deducted. It admits, however, proof to the contrary as to the percentage of use, placing the burden of proof entirely on the Tax Administration.


✔ Spanish domestic regulations, (article 95 of Spanish 37 / 1992 VAT Law) allow the deduction of input VAT related to vehicles in view of their effective use in the business activity. Vehicles that are used for the transportation of merchandises, travellers, educational services, sales promotion, commercial travels and surveillance services are deemed to be 100% used for the business activity.



✔ This presumption accepts, however, proof to the contrary if the Tax Administration proves that the degree of use in the business activity is lower than the one established by Law. In such a case, the Tax Administration is obliged to regularize the VAT deduction derived from the legal presumption, according to the new proven percentage.


✔ With respect to vehicles used by commercial agents, the Supreme Courts considers that the presumption applies irrespective of whether they are self – employed or employees of the company. The Court arguments are the following:

  • The letter of the Law does not refer to self – employed.
  • The purpose of the legislator is accepting a 100% presumption given that commercial activities require permanent travels.
  • There is no reasonable evidence to distinguish between self – employed and employees given that they equally need to travel.



✔ It is worth mentioning that input VAT paid in the acquisition of fuel or in the car repairs or reviews is deductible in as much as their consumption is affected to the business activity. The exercise of the right to deduct input VAT must be dissociated from the car acquisition. Consequently, the use of fuel and the rest of car products and services in the business activity will need to be proven by the taxpayer with any mean of proof admitted by Law.


Pedro Teixeira 8, planta 4ª, 28020
T+34 91 192 21 22

General Mitre 28-30 08017.
T+34 93 363 65 10

Based in Barcelona and Madrid. Englobally is our Latin American business partner established in Santiago de Chile.

We are also part of Englobally Group, an international association of independent accounting and advisory firms that provide a one-stop shop managed solution for accounting, payroll and HR needs, with member firms in over 25 countries and associates working in many others. Many fast growing technology and lifescience businesses find their international services invaluable. Companies in many other sectors are attracted by the close and supportive way Englobally Group works.




Please type the code below


  • Este sitio web utiliza Cookies de terceros y de análisis, para recopilar información con la finalidad de mejorar nuestros servicios, así como para analizar sus hábitos de navegación. Si continúas navegando, supone que aceptas expresamente la instalación de las mismas. Tienes la posibilidad de configurar tu navegador pudiendo, si así lo deseas, impedir que sean instaladas en tu dispositivo, aunque deberás tener en cuenta que dicha acción podrá ocasionar dificultades de navegación de la página web.

  • De conformidad con lo establecido en la normativa vigente en materia de Protección de Datos de Carácter Personal, le informamos que sus datos serán incorporados al sistema de tratamiento titularidad de PROFESSIONAL BOOKKEEPING SERVICES S.L. con CIF B59830638 y domicilio social sito en RONDA DEL GENERAL MITRE 28 08017, BARCELONA, con la finalidad de atender sus consultas. En cumplimiento con la normativa vigente, PROFESSIONAL BOOKKEEPING SERVICES S.L. le informa que sus datos serán conservados durante el plazo estrictamente necesario para cumplir con las acciones mencionadas con anterioridad.

    Salvo comunicación contraria por su parte, entenderemos que sus datos no han sido modificados, que usted se compromete a notificarnos cualquier variación respecto de los mismos, y que usted da su expreso consentimiento para que PROFESSIONAL BOOKKEEPING SERVICES, S.L. utilice los mencionados datos para las finalidades mencionadas.

    PROFESSIONAL BOOKKEEPING SERVICES S.L. le informa que procederá a tratar los datos de manera lícita, leal, transparente, adecuada, pertinente, limitada, exacta y actualizada. Es por ello que PROFESSIONAL BOOKKEEPING SERVICES S.L. se compromete a adoptar todas las medidas razonables para que estos datos se supriman o rectifiquen sin dilación cuando sean inexactos.

    De acuerdo con los derechos que le confiere la normativa vigente en materia de protección de datos podrá ejercer los derechos de acceso, rectificación, limitación de tratamiento, supresión, portabilidad y oposición al tratamiento de sus datos de carácter personal, así como del consentimiento prestado para el tratamiento de los mismos, dirigiendo su petición a la dirección postal indicada más arriba o al correo electrónico

    Podrá dirigirse a la Autoridad de Control competente para presentarla reclamación que considere oportuna.

    El envío de estos datos, implica la expresa aceptación de esta cláusula.

  • Pursuant to current Personal Data Protection Regulations, you are hereby informed that your data will be included in a processing system owned by PROFESSIONAL BOOKKEEPING SERVICES S.L. with Tax ID No. B59830638, with its registered address at RONDA DEL GENERAL MITRE 28, 08017 BARCELONA (SPAIN), in order to deal with your questions and requests. In compliance with current regulations, PROFESSIONAL BOOKKEEPING SERVICES S.L. hereby informs you that your data will be kept for as long as is strictly necessary to complete the aforementioned action.


    Unless otherwise stated, we will consider that your data have not been modified, that you undertake to inform us of any modifications thereto, and that you give your express consent for PROFESSIONAL BOOKKEEPING SERVICES, S.L. to use said data for the specified purposes.


    PROFESSIONAL BOOKKEEPING SERVICES S.L. informs you that it will proceed to process your data in a lawful, loyal, suitable, relevant, limited, exact and updated manner. Therefore, PROFESSIONAL BOOKKEEPING SERVICES S.L. undertakes to apply all reasonable measures to ensure that any incorrect data are deleted or corrected without delay.


    According to the rights granted to you under current data protection regulations, you will be entitled to exercise your rights of access, rectification, limitation on processing, suppression, portability or opposition regarding the processing of your personal data and your consent to the same, by addressing a written request to the postal address provided above or to the email address

    By sending these data, you are expressly accepting this clause.