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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.
Cuestión planteada Deducibilidad de los gastos en el Impuesto sobre la Renta de las Personas Físicas teniendo en cuenta que la actividad desarrollada pasará a ser esporádica.
La deducibilidad de los gastos en una actividad profesional, aunque sea esporádica, requiere que se acredite que se han ocasionado en el ejercicio de la actividad y que estén relacionados con la obtención de ingresos. Además, deben cumplir con la correcta imputación temporal, estar registrados en la contabilidad o libros correspondientes y estar convenientemente justificados. La existencia de esta correlación es una cuestión de hecho que deben valorar los órganos de gestión e inspección.
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