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A community of property has enquired whether partners can apply the 5% hard-to-justify expenses deduction in their personal income tax returns after having mistakenly omitted them from forms 130 and 184. The Directorate General for Taxes (DGT) has ruled that members may deduct this percentage in their individual tax filings.
Cuestión planteada Al no haberse incluido el 5 por ciento como gastos de difícil justificación ni en el pago fraccionado del 4º trimestre (modelo 130) ni en la declaración informativa anual de las entidades en régimen de atribución de rentas (modelo184), se pregunta sobre la posibilidad de incluirlo en la autoliquidación del IRPF.
Los miembros de una entidad en régimen de atribución de rentas pueden deducirse el porcentaje de gastos de difícil justificación en la determinación de su participación en el rendimiento neto. Esto es aplicable sin perjuicio de las rectificaciones que resulten procedentes en los modelos 130 y 184.
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