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V3619-20 ·22 December 2020 ·consulta-vinculante Medium impact
Tax

Personal subsistence expenses are deductible if linked to economic activity

The inquirer asks whether a self-employed individual's subsistence expenses are deductible if incurred within the same municipality as their business activity. The DGT responds that it is not necessary for the expenses to be incurred in a different municipality; rather, the expenditure must be directly linked to the economic activity.

In 6 key points

Lifecycle

2020-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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