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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.
Para que un gasto sea deducible debe estar vinculado a la actividad económica, estar justificado y registrado contablemente. No son admisibles gastos de ámbito particular que pretendan vincularse a la obtención de ingresos. 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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