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A commercial representative has enquired about the deductibility and substantiation of food and beverage expenses incurred during travel. The DGT has ruled that these expenses are deductible provided their correlation with income is proven and all registration and justification requirements are met.
Cuestión planteada Deducibilidad de los gastos de manutención (comida y bebida) en que incurre durante dichos desplazamientos y forma de justificar los mismos.
Los gastos de manutención en el método de estimación directa son deducibles cuando vengan exigidos por el desarrollo de la actividad económica. Deben cumplir con la correcta imputación temporal, registro contable y estar convenientemente justificados. La vinculación con la actividad debe probarse por medios admitidos en derecho, evitando importes excesivos que cubran necesidades particulares. Si no se acredita la vinculación o no se prueba suficientemente, no serán deducibles.
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