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V2354-17 ·15 September 2017 ·consulta-vinculante Medium impact
Tax

Supplies rebilled by a City Council may be deductible for Personal Income Tax under the direct estimation regime if the correlation principle is met

A taxpayer operating a café has enquired whether gas and electricity bills rebilled by the City Council are deductible for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) states that deductibility depends on proving a correlation with income and meeting documentary justification requirements.

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2017-09-15PublishedPublished 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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