Car lease or renting
A lease and a renting contract are not the same. Deductibility, especially VAT on a passenger car, depends on the activity. This page does not promise 100% or 50%. You record the invoice you receive and confirm the percentage.
Two different contracts
A lease has a purchase option and a finance element. Renting is a payment for use of the vehicle, often with services. That difference changes what you can treat as a current expense and what may be an investment or a finance charge. Do not copy someone else’s percentage.
- Lease is not renting.
- VAT on a passenger car depends on the activity.
- Neither 100% nor 50% is promised.
The invoice you receive
You enter the issuer’s invoice, with the base and VAT it shows, and you confirm a percentage you can justify. The app does not choose the percentage for you. The expense test is in deductible expenses.
Common questions
Is VAT on a passenger-car renting always 50%?
No. This guide sets neither 50% nor 100%. It depends on the activity. You confirm the percentage on the invoice you receive.
Does the app split lease and renting by itself?
No. You record the invoice you receive and confirm the percentage. They are different contracts.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.