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A retired professional asks whether expenses can be deducted when carrying out a sporadic activity. The DGT responds that deductibility is conditional on expenses being linked to income and meeting requirements for justification and record-keeping.
Question posed: Deductibility of expenses in Personal Income Tax, considering that the activity performed will become sporadic.
The deductibility of expenses in a professional activity, even if sporadic, requires proof that they were incurred in the performance of said activity and are related to the generation of income. Furthermore, they must comply with correct temporal imputation, be recorded in the corresponding accounting or books, and be appropriately substantiated. The existence of this correlation is a matter of fact to be assessed by the management and inspection authorities.
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