In Spain, self-employed individuals can deduct vehicle expenses in their 2025 tax returns if the vehicle is used for professional activities. This includes professionals like delivery drivers, transporters, taxi drivers, sales representatives, and sales agents.
To claim deductions, self-employed individuals must keep all invoices and receipts for vehicle-related expenses, such as fuel, repairs, taxes, and insurance. They should also maintain a detailed accounting record of these expenses.
The deduction percentage varies based on the vehicle's use. If the vehicle is used exclusively for professional purposes, 100% of the expenses can be deducted. For mixed use (professional and personal), up to 50% of the expenses are deductible.
Regarding Value Added Tax (VAT), 100% of the VAT can be deducted for vehicles used exclusively for professional purposes. For mixed use, 50% of the VAT can be deducted.
It is crucial to keep all receipts and invoices and to maintain a detailed record of professional trips. Consulting a tax advisor is recommended to ensure compliance and optimize available deductions.