Cars are not always business deductible. It does not really matter the number of publicity stickers that you place them in it. It is not income tax deductible and neither whatever any other costs out (i.e. insurance, petrol, tires, maintenance, ..); unless certain business activities (i.e. carhire, driving school, and a few others).
However, VAT wise, Spanish IRS (= AEAT) will be admitting 50% deductible in accordance to several sentences from Spanish Courts.
It is important to understand that both above mentioned taxes are ruled by two different laws, and criteria. The fact that it is deductible because of VAT laws does not mean that it is cost deductible from the income tax point of view.

If you were buying a new house under construction, the developing company has the legal obligation to provide you with a bank guarantee every time a payment is due and made according to the agreed payment plan in the private sale & purchase contract.
It is highly important to understand that you are entitled to this bank guarantee and obliged to return the bank document to the Developing Company upon completion when the construction is fully finished, and all living licenses are granted.
If our Firm were assisting you in the buying process, we shall guarantee that we hold these important guarantees throughout the construction period.

If you are self-employed or a Company Board member looking to hire staff, our Firm will guide you through the process, ensuring everything is done correctly and on time. Proper documentation is required for registration in Spain, including a work permit (for non-EU citizens), NIE, address, and Social Security number. If collaborating with another self-employed professional, we advise on necessary documents like the AEAT registration certificate.

Try to remember that starting the Spanish Residency process by those EU citizens who are in work age, and not retired or early retired yet might be simply a nightmare if you are not guided the right way, and a simple and easy task if you were.
In this case you will not have to forget to get registered through the Spanish IRS because you will have been registered beforehand.

Paper, paper, and paper. This is the general impression EU citizens have when starting this process, as it is not typically how it works in other EU countries.
Depending on your nationality and work status (self-employed, retired, employed, etc.), the Spanish Immigration Desk will require various documents for your residence application. It is very important to understand them, as you must submit them in person to avoid issues.
Important not to forget to inform the IRS through tax form #037 once the process is concluded.

Left hand does not communicate with right hand” Spanish Government speaking, and everyone applying for Spanish Residence through the Spanish inmigration department should ALWAYS be aware of this rule #1.

Applying for Residencia should always be considered a dual process to be done both at the Inmigration desk, and at the IRS desk (AEAT).

TAX FORM 130 / 131 (INCOME TAX)

TAX FORM 115

TAX FORM 303 (VAT)

It is quite simple and easy to get business registered in Spain, but it also means quite a lot of tax, and employment liabilities with the Spanish authorities. Consequently, it is highly important to understand them all, and assume that you will have payment obligations, as well as formal obligations to comply.