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A retired doctor inquired whether they could deduct expenses related to their scientific work (professional fees, conferences, materials) for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that to deduct expenses, an economic activity must first exist and such expenses must be linked to the generation of income.
Cuestión planteada Como "sigue atendiendo los gastos propios de su desempeño profesional no asistencial tales como, principalmente, las cuotas de los Colegios Profesionales de Médicos y de Odontoestomatólogos respectivamente, los gastos derivados de la compra de material necesario para el desarrollo, continuidad y mantenimiento de lo anteriormente señalado de índole científico, que no clínico o asistencial, como página web y galería científicas, la asistencia a congresos, y los gastos de estructura de un consultorio compartido con otros médicos, en donde se progresa, mejora, refuerza, promueve, impulsa, y desarrolla la labor científica e investigadora", pregunta sobre la deducibilidad de estos gastos en el IRPF.
Para que un gasto sea deducible, debe existir el ejercicio de una actividad económica, lo que requiere la ordenación por cuenta propia de medios de producción o recursos humanos. Si se cumple este requisito, los gastos deben estar correlacionados con la obtención de ingresos, estar justificados mediante factura o documento sustitutivo y cumplir con la correcta imputación temporal y registro contable.
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