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A travel agent enquired whether vehicle, accommodation, client/guide subsistence and premises utility expenses could be deducted. The DGT ruled that deductibility depends on the correlation with income, supporting invoices and proper accounting records.
Question posed: Whether the expenses relating to the vehicle, the expenses for the accommodation and food of clients and guides, as well as the expenses for the utilities of the activity's headquarters, are deductible in the determination of the net income of the activity.
The expenses for food and accommodation of clients and guides are deductible if they are justified, recorded, and correlated with income. The 9-seater vehicle requires exclusive allocation to the activity to deduct its expenses, as it does not constitute an exception for incidental private use. The utilities of the headquarters premises are deductible provided that the property is allocated to the activity and the requirements of justification and recording are met.
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