# Fleet expenses: how to deduct in Lucro Real 2026

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

**Author:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Reviewed by:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2026-08-03  
**Updated:** 2026-08-03  
**Last reviewed:** 2026-08-03  
**URL:** https://quilometragem.com/blog/fleet-expenses-how-to-deduct-in-lucro-real-2026

**TL;DR:** In Lucro Real, fleet expenses are deductible when linked to core business activity and properly documented.

- Fuel is deductible with NF-e per refueling - a cash receipt is not sufficient.
- Preventive maintenance is deductible as operating expense; structural rebuild is a capital improvement.
- Depreciation of owned vehicles is deductible at Receita Federal rates (20%/year for light vehicles).
- IPVA and insurance are deductible with payment proof.
- 10-item checklist for Receita Federal compliance.

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.

## Frequently asked questions

### 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.

## Sources

- [Receita Federal - Perguntas e respostas IRPJ: dedutibilidade de despesas operacionais](https://www.gov.br/receita-federal/pt-br/assuntos/orientação-tributaria/tributos/irpj) — Receita Federal do Brasil (2026-07-20)
- [RIR/2018 (Decreto 9.580/2018) Art. 311 - Despesas operacionais dedutiveis](https://www.planalto.gov.br/ccivil_03/_Ato2015-2018/2018/Decreto/D9580.htm) — Presidencia da República (2026-07-20)
- [Lei 9.249/1995 Art. 13 - Despesas nao dedutiveis do IRPJ](https://www.planalto.gov.br/ccivil_03/leis/l9249.htm) — Presidencia da República (2026-07-20)
- [IN RFB 2.019/2021 - NF-e e documentos fiscais eletronicos](https://www.gov.br/receita-federal/pt-br/assuntos/orientação-tributaria/declarações-e-demonstrativos/nf-e) — Receita Federal do Brasil (2026-07-20)