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A lawyer has requested clarification regarding the deductibility of expenses such as client meetings, vehicle use, home office use, utilities, and clothing. The Directorate General for Tax (DGT) states that deductibility depends on the correlation with income, whether the assets are used exclusively or partially for business, and the provision of correct documentary evidence.
Cuestión planteada Si a efectos del Impuesto sobre la Renta de las Personas Físicas, tienen la consideración de deducibles en la determinación del rendimiento neto de la actividad económica los siguientes gastos:
Los gastos son deducibles si están relacionados con la obtención de ingresos, se registran en libros y se justifican con factura. Los gastos de reuniones (comidas, hoteles) son deducibles si se vinculan a la actividad. El vehículo es deducible si está afecto exclusivamente a la actividad, salvo excepciones legales. En la vivienda, se pueden deducir gastos de titularidad o alquiler proporcionalmente, pero los suministros solo si son de uso exclusivo. La ropa no es deducible si no es específica de la actividad.
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