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A professional combining civil service with training activities asks whether they can deduct expenses for subsistence, transport, utilities, and vehicles. The Directorate General for Taxes (DGT) rules that deductibility depends on the correlation with income and the exclusive use of assets for the business activity.
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:
Los gastos de manutención, estancia y locomoción (salvo vehículos) son deducibles si están exigidos por la actividad y se acredita su correlación con los ingresos. En el caso de suministros en inmuebles de uso mixto, la deducción procede si se acredita su vinculación con la obtención de ingresos, no bastando la proporción de metros cuadrados. Los gastos de vehículos y otros elementos del inmovilizado solo son deducibles si el bien está afecto exclusivamente a la actividad, salvo que el uso particular sea accesorio e irrelevante.
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