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V0321-22 18 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Travel expenses to prisons are deductible if linked to professional activity

A lawyer inquired whether travel expenses to prisons to visit clients are deductible. The DGT ruled that they are deductible due to their correlation with income, provided they are properly documented and meet the requirements for asset allocation if a private vehicle is used.

The question raised

Deductibility of expenses derived from said travel.

The DGT's ruling

Travel expenses are deductible if their correlation with the economic activity is proven. If a personal vehicle is used, it must be assigned to the activity and recorded in the mandatory books. For passenger cars, assignment requires exclusive use for the activity, as incidental or irrelevant private uses are not considered. Justification must be provided through original or simplified invoices.

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