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V0972-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Community fees are deductible if linked to economic activity and meet specific requirements

A taxpayer under the direct estimation regime asks whether community fees for a property used in their business activity are deductible. The DGT rules that they are deductible provided their correlation with income is proven and registration and justification requirements are met.

The question raised

Whether the community expenses satisfied are considered deductible expenses of the economic activity

The DGT's ruling

The deductibility of expenses requires proof of their correlation with the income of the economic activity. Furthermore, they must comply with the requirements of correct temporal imputation, recording in the accounting or registration books, and must be appropriately justified. If these requirements are met, community expenses are tax deductible.

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