Vehicle leasing for the self-employed: the safest deduction before the Tax Agency

The vehicle deduction is one of the most contentious issues in Tax Agency inspections of freelancers. Leasing is the safest and most advantageous option.

Why leasing and not buying?

• You deduct 50% of the VAT on the monthly instalments (legal presumption of mixed use).
• The monthly instalment is a 50% deductible expense for personal income tax.
• It does not use up credit capacity: it does not appear as financial debt in the Bank of Spain's credit register.
• Includes insurance, maintenance and the MOT: no surprises.

What if I need to deduct 100%?

Only possible if you prove exclusively professional use (e.g. taxi, goods transport, sales agent with a branded vehicle). The Tax Agency is very strict about this.

At DPL Asesores we advise you on the optimal vehicle deduction.