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A lawyer asks whether the purchase of trekking poles can be deducted as a necessary expense for professional travel. The DGT responds that they are not deductible as they are personal items and not specifically required for their economic activity.
Cuestión planteada Si resultaría fiscalmente admisible la deducción en el IRPF del gasto correspondiente a la adquisición de dos bastones de carbono de senderismo y trekking, en la medida en que dichos elementos pudieran ser empleados como medio instrumental necesario para la realización de los desplazamientos profesionales inherentes al desarrollo de la actividad.
Los gastos son deducibles si están vinculados a la obtención de ingresos y cumplen requisitos de registro y justificación. No son admisibles los gastos de ámbitos particulares que son meros supuestos de renta al consumo. En este caso, la correlación no es viable porque los bastones no son requeridos específicamente para la actividad, al utilizarse también para fines particulares y ordinarios.
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