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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.
Cuestión planteada 1º) Forma de justificar la realización del gasto, en relación con los elementos de prueba correspondientes al medio electrónico de pago utilizado y la factura emitida por el establecimiento de hostelería.
Para que los gastos de manutención del propio contribuyente sean deducibles, deben producirse en establecimientos de restauración y hostelería, abonarse por medio electrónico y estar incurridos en el desarrollo de la actividad económica. La deducibilidad está condicionada a la correlación con los ingresos y a la correcta justificación mediante factura o documento sustitutivo. El hecho de que el gasto sea en un día laborable no implica por sí solo que se haya incurrido en el desarrollo de la actividad.
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