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A professional working both as an employee and as a lawyer inquires about the deductibility of expenses and how to offset potential losses. The DGT explains that expenses must be correlated with income and details the process for offsetting negative returns.
Question posed: Deductibility of expenses incurred in the development of their economic activity and the method for offsetting them against other returns.
The deductibility of expenses requires proof of their correlation with income and proper justification through invoices and registration books. Negative returns from economic activities are integrated into general income to be offset against other returns of the same type. If a negative balance persists in the general tax base, it becomes a negative general taxable base and may be offset against positive general taxable bases in the following four years.
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