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V0649-20 ·2 April 2020 ·consulta-vinculante Medium impact
Tax

Deductibility of accommodation, subsistence, utilities and vehicle expenses in direct estimation activities

A travel agent enquired whether vehicle, accommodation, client/guide subsistence and premises utility expenses could be deducted. The DGT ruled that deductibility depends on the correlation with income, supporting invoices and proper accounting records.

In 6 key points

How it affects those involved

Taxpayers using the direct estimation method must ensure all claimed expenses are strictly necessary for generating income and are fully documented to be tax-deductible.

Lifecycle

2020-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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