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A professional has enquired about the deductibility of travel expenses (vehicle, taxi, public transport), subsistence, office supplies and telephony. The DGT has ruled that these expenses are deductible provided they are linked to the generation of income, are supported by invoices and are correctly recorded.
Cuestión planteada Si a efectos del Impuesto sobre la Renta de las Personas Físicas, tienen la consideración de deducibles en la determinación del rendimiento neto de la actividad económica del consultante los siguientes gastos:
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