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A technical architect inquired whether a payment of 50,000 euros for repair works, settled via a transactional agreement following a court ruling, is deductible within his economic activity. The Directorate General for Taxes (DGT) ruled that it is deductible as it is directly linked to the exercise of his professional activity.
Cuestión planteada Si dicha cuantía tiene la consideración de gasto deducible en la determinación del rendimiento neto de su actividad económica en 2020.
El gasto es deducible si se acredita que se ha ocasionado en el ejercicio de la actividad y cumple el principio de correlación con los ingresos. Además, debe estar justificado mediante factura y registrado en los libros obligatorios. La imputación temporal se rige por el principio de devengo, por lo que el gasto se imputa al periodo en que se produce el hecho económico, independientemente de la fecha de pago.
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