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A self-employed professional using direct estimation asks whether the purchase of a computer and software can be deducted. The DGT states that deductibility is conditional on proving that the expenses were incurred in carrying out the activity and are correlated with income.
Cuestión planteada - Si los gastos en que incurre son deducibles del Impuesto sobre la Renta de las Personas Físicas.
Para que los gastos sean deducibles, deben estar vinculados a la actividad económica y acreditarse su correlación con los ingresos. La comprobación de dicha vinculación es una cuestión de hecho que corresponde a los órganos de gestión e inspección. Además, el gasto debe estar justificado con factura original y registrado en los libros obligatorios. En el régimen de estimación directa simplificada, existe un límite para los gastos de difícil justificación.
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