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V0919-23 19 April 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial simplificado

Travel expenses not deductible if activity takes place at a fixed location

A poultry farmer asks whether travel costs can be deducted and whether egg delivery applies to the 0% tax rate. The DGT responds that travel expenses are not deductible if the activity is carried out at a fixed location, and that eggs are taxed at 0% under the temporary regulation.

The question raised

Question raised: Whether, for the purposes of the provisions of Order HFP/1172/2022, the amounts incurred for travel services by the applicant would be deductible. Application of the zero percent rate provided for in Article 72 of Royal Decree-Law 20/2022 to the supply of eggs for Value Added Tax purposes.

The DGT's ruling

Entrepreneurs under the simplified regime may not deduct the amounts incurred for travel, trip, hospitality, and catering services if they carry out their activity in a specific premises, understood as any building that is not a warehouse, parking lot, or storage facility. Regarding eggs, the 0% tax rate applies during the validity of the temporary measure established in Royal Decree-Law 20/2022.

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What is published here, applied to a company or a specific case. The first meeting is free.

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