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A query was raised regarding the deductibility of telephone and internet services for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that deductibility depends on whether the income is derived from real estate capital or from economic activities.
Cuestión planteada Ante la obligatoriedad de la presentación telemática de determinadas declaraciones tributarias, se pregunta acerca de la deducibilidad en el Impuesto sobre la Renta de las Personas Físicas del servicio de telecomunicaciones que tiene contratado cuya factura incluye de forma global el teléfono fijo y la conexión a internet.
Si las rentas son rendimientos del capital inmobiliario, el servicio de telecomunicaciones no es deducible por falta de relación directa ingreso-gasto. Si son rendimientos de actividades económicas, los suministros solo serán deducibles si se destinan exclusivamente al ejercicio de la actividad, sin admitir el prorrateo aplicable a otros gastos del inmueble. Además, deben estar justificados con factura y registrados en libros si se aplica el régimen de estimación directa.
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