Back to index
V0776-22 11 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Travel and subsistence expenses from home to place of activity are not deductible

A taxpayer inquired whether travel and subsistence expenses incurred when travelling to their agricultural holding, as well as expenses for their all-terrain vehicle, are deductible. The DGT ruled that travel expenses from the home address are not deductible and that vehicle expenses require exclusive use for business purposes.

The question raised

Deductibility in Personal Income Tax (IRPF) of travel and subsistence expenses on days when travel to Cuenca is required to carry out agricultural activity, and the deductibility of expenses associated with the all-terrain vehicle used for the same.

The DGT's ruling

Travel expenses from the private residence to the place of activity and associated subsistence expenses are not deductible as they are not correlated with income. Regarding the vehicle, fuel, maintenance, or depreciation expenses are only deductible if the vehicle is an asset used exclusively for the activity. As it is an all-terrain vehicle, it cannot be considered incidental private use; therefore, its exclusive use for the economic activity must be proven.

Book your free first meeting