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V1159-23 ·5 May 2023 ·consulta-vinculante Medium impact
Tax

Travel and subsistence expenses are deductible if they meet correlation, business use, and justification requirements

An industrial technical engineer has enquired whether travel and subsistence expenses incurred while visiting properties and premises to issue certificates are deductible. The Directorate General for Taxes (DGT) has ruled that these expenses are deductible provided their correlation with income is proven and the requirements for justification and business use are met.

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2023-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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