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A technical architect has enquired whether civil liability insurance premiums can be deducted for Personal Income Tax (IRPF) purposes after ceasing their professional activity. The Directorate General for Taxes (DGT) has ruled that they can, provided the expense is a direct consequence of the exercise of said activity and has not been previously deducted for Corporate Tax purposes.
Cuestión planteada Si tras el cese, el consultante puede deducir en el Impuesto sobre la Renta de las Personas Físicas el importe de la prima satisfecha por el seguro de responsabilidad civil referido.
Los gastos por primas de seguro de responsabilidad civil mantienen su naturaleza de gastos de actividad económica aunque se paguen tras el cese, debido al principio de correlación de ingresos y gastos. Esto es aplicable siempre que no se hayan deducido mediante dotaciones a la provisión para riesgos en el Impuesto sobre Sociedades. Al no ejercer actividad, el contribuyente no tiene obligaciones formales de empresario como libros de registro o pagos fraccionados.
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