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V1184-22 26 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos de manutención

Personal subsistence expenses are only deductible if incurred in the course of business activity

A lawyer has enquired about how to justify subsistence expenses using invoices and electronic means. The DGT states that these expenses must be linked to the economic activity and meet justification requirements, though it cannot assess the effectiveness of the evidence provided.

The question raised

1) Method of justifying the occurrence of the expense, in relation to the evidence corresponding to the electronic means of payment used and the invoice issued by the hospitality establishment.

The DGT's ruling

For the taxpayer's own subsistence expenses to be deductible, they must be incurred in catering and hospitality establishments, paid for by electronic means, and incurred in the course of the economic activity. Deductibility is conditional upon correlation with income and proper justification by means of an invoice or substitute document. The fact that the expense occurs on a working day does not in itself imply that it was incurred in the course of the activity.

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