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An industrial technical engineer has enquired whether travel and subsistence expenses incurred while visiting properties and premises to issue certificates are deductible. The Directorate General for Taxes (DGT) has ruled that these expenses are deductible provided their correlation with income is proven and the requirements for justification and business use are met.
Cuestión planteada Si dichos gastos pueden ser deducibles en el Impuesto sobre la Renta de las Personas Físicas.
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