The activities carried out by a person who is self-employed on many occasions are directly linked to the transportation in a private vehicle. A use that results in spending on fuel Until now only deductible as long as the car was owned, but that for the next Income Statement brings an important novelty.
This is stated by Declarando, the online tax advice for freelancers, who after analyzing a query to the General Directorate of Traffic (DGT) about whether a freelancer can deduct gasoline from a car that is not in his name certifies this great change that benefits many workers. And it is that on certain occasions these people have to make use of a borrowed or shared vehicle, before the inability to own one.
“The fees borne by the acquisition of fuel will be deductible as long as its consumption affects the development of the business or professional activity of the taxpayer and to the extent that it is foreseeably going to be used in the development of said economic activity, “says the DGT in accordance with article 95 of Law 37/1992 on Value Added Tax.
“In order to deduct the fuel, it is enough that the affectation is proven by any means of proof admitted by law”
With all this, it does not interfere that the vehicle is owned or not for a deduction, but that “the affectation is proven by any means of proof admitted by law”. This is what the CEO of Declarando, Marta Zaragozá, has referred to, who considers that these nuances “they leave the door open“for those self-employed who do not own the vehicle with which they carry out their professional activity.
“The problem arises when the self-employed person is engaged in other types of activities in which there are vehicle expenses to be charged, but due to the nature of the activity it is not possible to do so. In these cases the rule of 50% VAT and 0% personal income tax, or the possibility of deducting a specific percentage of the expenses, proving that the vehicle has an exclusive professional use “, they remarked from the portal.
A small detail that in other years has prevented certain freelancers from deducting these expenses on fuel or repairs and that now fully enter with a view to the Declaration of 2021. All, yes, as long as these costs can be demonstrated as a consequence of the work activity and in line with what is indicated by the DGT in relation to the Treasury.
Self-employed calendar: all the taxes and declarations that you will have to file in 2022
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