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V1184-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Personal subsistence expenses are only deductible if incurred in the course of business activity

A lawyer has enquired about how to justify subsistence expenses using invoices and electronic means. The DGT states that these expenses must be linked to the economic activity and meet justification requirements, though it cannot assess the effectiveness of the evidence provided.

In 6 key points

How it affects those involved

Taxpayers must ensure that all subsistence expenses are strictly related to their business activities and supported by adequate documentation to be eligible for deduction.

Lifecycle

2022-05-26PublishedPublished 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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