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The consultant asks about the deductibility of investment costs in a building for economic activity under VAT and IRPF. The DGT responds that under VAT, direct and exclusive allocation is required, while under IRPF, expenses must be linked to income generation and properly justified.
Cuestión planteada Deducibilidad de tales gastos en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
En el IVA, las cuotas son deducibles si el sujeto pasivo es empresario o profesional y existe la intención de destinar los bienes a la actividad. Los bienes de inversión permiten deducción parcial si su afectación es parcial, debiendo regularizarse si varía el grado de utilización. En el IRPF, los gastos son deducibles si están vinculados a la obtención de ingresos, correctamente registrados y justificados. Para inmuebles, la deducibilidad del coste de construcción requiere que el bien sea un elemento patrimonial afecto a la actividad.
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