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A member of a community of property (comunidad de bienes) inquired whether travel expenses incurred using their own vehicle are deductible for the community and whether such expenses constitute tax-exempt income for the individual. The Directorate General for Taxes (DGT) ruled that, as the vehicle is owned by the individual member rather than the community, the expense is not deductible for the entity; instead, the member may deduct it to reduce their own attributed income.
Cuestión planteada Si el consultante presenta ante la comunidad de bienes las correspondientes notas de desplazamiento por los motivos explicados anteriormente, con un coste por kilómetro de 0,19 euros ¿sería un gasto deducible para la comunidad de bienes? ¿se considera una renta exenta para el consultante?.
Los gastos de desplazamiento no son deducibles para la comunidad de bienes si el vehículo es propiedad del comunero, ya que corresponden exclusivamente a este. El comunero podría minorar el rendimiento de la actividad económica que le es atribuido mediante dichos gastos, siempre que cumplan los requisitos de vinculación con la actividad, registro contable y justificación. No procede la exención de rentas del trabajo por gastos de locomoción, ya que no se trata de un trabajador por cuenta ajena, sino de un profesional en desarrollo de su propia actividad económica.
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