Disruption of car use as an expense

Hacienda is looking everywhere to earn an extra penny, and for the self-employed this usually goes hand in hand with revisions of expenses. The car and the use of mobile phones is one of these points of attention that Hacienda is taking a closer look at. Below, we briefly discuss a few points of attention in order to be able to book a car as an expense:

The car must be on the name and the NIE number of the autonomo to be brought in as a cost
- Each invoice must contain the name of the autonomo and the number plate of the car must be on the invoice:
  - fuel
  - maintenance
  - tyres
  - advertising
- The taxes assume that you have 2 cars (even though in reality you do not). One car exclusively for work and one for private use. This is the only way to recover (almost) 100% of the costs for the car you use for work.
  - If you have only one car (work and private), an inspection may assume that the invoices submitted have not distinguished between private and work and will consider the cost of the car as erroneous and make a revision of your taxes with all the consequences including; refund of the costs incurred and a fine.
- Provide your car used for work with advertising material of your business or activity. In this way, you increase the credibility of the fact that you use the car solely for work.
- Each journey you make for, with or to customers should be documented so that you can account for the cost of fuel, tolls and any snacks/meals that you consume during these journeys.