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An industrial consultant has enquired whether they can deduct expenses related to meals, vehicle use, telephone, and the purchase of a dishwasher. The Directorate General for Taxes (DGT) has ruled that deductibility depends on the exclusive use of these items for business purposes and the proper substantiation of the expenses.
Cuestión planteada Si a efectos del Impuesto sobre la Renta de las Personas Físicas, tienen la consideración de deducibles en la determinación del rendimiento neto de la actividad económica del consultante los siguientes gastos:
Los gastos de comidas son deducibles si están motivados por la actividad y cumplen los requisitos legales, siempre que no sean excesivos o para necesidades particulares. Los vehículos y líneas de teléfono (móvil o fijo) solo son deducibles si se utilizan exclusivamente para la actividad económica. El lavavajillas no es deducible por no ser una máquina específica ni exigida para el desarrollo de la consultoría.
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