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V1195-16 23 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

The 2,000 euro limit for expenses difficult to justify applies individually to each co-owner

A query is made as to whether the 2,000 euro limit for provisions and expenses difficult to justify under the simplified direct estimation regime applies to the income of the community of property or to that of each co-owner. The DGT responds that the limit applies individually to the net income corresponding to each co-owner.

The question raised

Question posed: It is queried whether the 2,000 euro limit established for deductible provisions and expenses difficult to justify in Article 30.2a of the Regulation of the Personal Income Tax Law applies to the net income of the community or the amount corresponding to each co-owner.

The DGT's ruling

The deduction for deductible provisions and expenses difficult to justify applies individually to each taxpayer or co-owner on their corresponding net income according to their share. The 2,000 euro limit applies to the individual amount of each co-owner. If the co-owner has other activities under the simplified direct estimation regime, the limit applies to the sum of the deductions from said activities.

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