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An engineer inquired whether subsistence, travel, and housing rental expenses in Libya could be deducted due to a temporary relocation. The Directorate General for Taxes (DGT) ruled that while the former may be deductible subject to certain requirements, housing rental is not deductible as it constitutes a personal necessity.
Question posed: For the purposes of Personal Income Tax, to determine whether the aforementioned locomotion and subsistence expenses, as well as the expense derived from the lease of the dwelling located in Libya satisfied by the taxpayer, shall be deductible in the determination of their net income from economic activities.
Subsistence and travel expenses are deductible if they are related to the generation of income, are substantiated within the tax year, are correctly recorded and justified, and are not excessive. Regarding the lease of the dwelling, it is not deductible because no economic activity is carried out on the property, but rather it covers a personal accommodation need.
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