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V1168-20 30 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Transport cost allowance deductible only if used exclusively for business activity

A professional asks whether an annual public transport subscription for client visits can be deducted. The DGT responds that it is deductible only if used exclusively for business and not for commuting between home and work.

The question raised

Consideration of the public transport pass expense as a deductible expense in the determination of the net income of the activity.

The DGT's ruling

Public transport pass expenses are tax deductible to the extent that they are used exclusively for the development of the economic activity. There is no correlation with income regarding travel from the private residence to the habitual place of service provision. The link to the activity must be proven by means admitted in law.

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