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A company has requested clarification on whether it can deduct the cost of subsidising employees' personal mobile phone use and how to justify it. The DGT has ruled that such expenses are deductible for Corporate Income Tax (CIT) provided they meet the requirements of correlation with income and proper justification. Regarding Personal Income Tax (IRPF), these payments are not taxable if they constitute a reimbursement of actual expenses; however, they are taxable if used to purchase the device or if they exceed the actual cost incurred.
Cuestión planteada 1) Cuál sería el tratamiento fiscal aplicable a las subvenciones que conceden las empresas a los empleados para compensar el uso profesional de su móvil personal y si se podría utilizar una hoja de gasto como justificante del pago a los empleados.
En el Impuesto sobre Sociedades, el gasto es deducible si se inscribe contablemente, se imputa por devengo, existe correlación con los ingresos y se justifica la realidad de la operación. En el IRPF, la compensación por el servicio de telefonía no es renta si se limita a reembolsar el gasto ocasionado; sin embargo, el importe para adquirir el móvil o cualquier exceso sobre el gasto real constituye rendimiento dinerario del trabajo. Las hojas de gasto son un medio de prueba válido, cuya suficiencia será valorada por la Administración.
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