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V0262-22 14 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Rentability deduction during seasonal inactivity

A restaurator asks whether rental expenses can be deducted during months when the business is closed. The DGT responds that such deduction is possible both in personal income tax and VAT due to the seasonal nature of the activity.

The question raised

Cuestión planteada 1ª.- Si puede deducir como gasto el importe del alquiler durante el tiempo que permanece cerrado el restaurante.

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