We will try to clarify this concept as it is the subject of many consultations and controversies


Article 95. LIVA section ONE tells us that “businessmen or professionals may not deduct the fees paid or paid for the acquisition or importation of goods or services that do not directly and exclusively affect their business or professional activity”.

In section Two it clarifies the goods that are NOT considered to be directly and exclusively affected:

  • That are used in other activities of a non-business or professional nature for alternative periods
  • Not recorded in the accounts
  • Are not part of the business or professional heritage
  • They are used simultaneously for business and private activities.


However, in Article 95.3.2 of the LIVA it says

In the case of passenger cars and their trailers, mopeds and motorcycles, it is presumed that 50% of them are affected to the development of the business or professional activity.

For these purposes, passenger cars, trailers, mopeds and motorcycles are considered to be those defined as such in the annex to Royal Legislative Decree 339/1990, of 2 March, approving the text of the Law on Traffic, Circulation of Vehicles.

Notwithstanding the provisions of this rule, the vehicles listed below will be presumed to be 100% affected to the development of the business or professional activity:

a) Mixed vehicles used in the transport of goods.

b) Those used in the provision of passenger transport services for consideration.

(c) vehicles used in the provision of driver or pilot training services for demonstration purposes

(d) vehicles used by their manufacturers for tests, trials, demonstrations or sales promotion

(e) those used for business trips by sales representatives or agents

(f) those used in surveillance services