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The tax authority clarifies that expenses before the census registration and start of activity are not deductible in IRPF as they predate the commencement of activity, but may be deducted in IVA if the intention to use them for the activity is proven.
Cuestión planteada Deducibilidad de los gastos anteriores a la declaración censal de alta en el censo de empresarios, profesionales y retenedores, y al inicio de actividad, en la determinación del rendimiento neto de actividades económicas en el Impuesto sobre la Renta de las Personas Físicas. Asimismo, deducción de las cuotas soportadas en el Impuesto sobre el Valor Añadido.
En IRPF, los gastos cuyo devengo es anterior al inicio de la actividad económica no son deducibles en el rendimiento neto. En IVA, las cuotas soportadas antes de iniciar la realización habitual de entregas o prestaciones pueden deducirse si se acredita la intención de destinarlas a la actividad. Para ello, se puede proponer un porcentaje de deducción provisional al presentar la declaración censal, salvo que la actividad origine derecho a deducción plena.
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