Is fleet fuel deductible in corporate income tax?

Yes, for Lucro Real companies, provided fuel is used in core business activity and each refueling has an NF-e. Without NF-e, the Receita Federal may disallow the deduction.

What documents does the Receita Federal require to deduct fuel?

Receita Federal requires: NF-e per refueling (model 55 or CF-e), accounting entry in operating expenses, inclusion in SPED EFD Contribuições, and evidence of core business vehicle use.

How to record fleet expenses in Lucro Real?

The flow: expense incurred, NF-e issued, accounting entry (debit Operating Expenses, credit Cash/Payables), SPED EFD inclusion, and LALUR adjustment for IRPJ calculation.

Is vehicle depreciation deductible?

Yes. Owned vehicles registered as fixed assets are depreciated at Receita Federal rates - 20% per year for passenger and light utility vehicles (5-year useful life).

What happens if you deduct without NF-e?

The Receita Federal may disallow the deduction, requiring payment of IRPJ on the improperly deducted amount plus a 75% penalty (150% in fraud cases) and SELIC interest.

Fleet expenses: how to deduct in Lucro Real 2026

Marina Costa — Brazilian Tax & Compliance Specialist

Published: 8/3/2026 • Last reviewed: 8/3/2026 • 7 min read

Which fleet expenses are deductible in Lucro Real? Fuel, maintenance, insurance, and depreciation - documentation required by the Receita Federal.

This article is available in full in Brazilian Portuguese. In Lucro Real, fleet expenses are deductible with NF-e per refueling, accounting entry, and SPED registration. 10-item checklist for Receita Federal compliance.