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An interpreter residing in Spain enquired whether the rent for a property in Lisbon, used for accommodation during professional trips, could be deducted. The Directorate-General for Taxes (DGT) has ruled that this expense is not deductible because the property is not used to carry out the business activity, but rather to meet a personal need.
Cuestión planteada A efectos del Impuesto del Impuesto sobre la Renta de las Personas Físicas, determinar si el arrendamiento de la vivienda situada en Lisboa satisfecho por la consultante será deducible en la determinación de su rendimiento neto de actividades económicas.
La deducibilidad de los gastos requiere que estén relacionados con la obtención de los ingresos y que se acredite su vinculación con la actividad. No se consideran elementos afectos a la actividad económica aquellos destinados al uso particular del titular, como los de esparcimiento o necesidades privadas. En este caso, el inmueble no es lugar donde se desarrolle la actividad, sino que sirve de vivienda particular durante los desplazamientos, lo que constituye una necesidad personal.
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