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A lawyer inquired whether mileage and subsistence expenses incurred while using a private vehicle could be deducted. The DGT ruled that subsistence expenses are subject to the quantitative limits set by the regulations and that the vehicle must be used exclusively for business purposes.
Question posed: Whether it is possible to deduct mileage and subsistence expenses incurred during such travel in accordance with Article 9 of the Personal Income Tax Regulations.
Professional subsistence expenses are deductible if incurred in catering establishments, paid by electronic means, and comply with the quantitative limits set forth in the regulations. Article 9 of the Regulations applies solely to the determination of said limits, and not to other aspects of per diem allowances. To deduct vehicle expenses, the vehicle must be an asset assigned to the activity, which requires its exclusive use for said activity, except for non-applicable exceptions in this case.
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