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V1227-25 4 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Rental and mileage costs for work travel fall under general deductible expenses

An aerospace worker asks whether rental costs for a home in Salamanca and mileage for work purposes can be deducted. The DGT responds that these expenses do not have a specific deduction and must be included within the general limit of other deductible expenses.

The question raised

Whether the rental expenses for the dwelling in Salamanca and mileage expenses may be considered deductible expenses within the section on income from employment, by way of double residence for professional reasons.

The DGT's ruling

Rental and mileage expenses are not specifically listed as deductible under Article 19 of the Personal Income Tax Law. These amounts must be considered within the category of other expenses distinct from those previously mentioned, which has a general limit of 2,000 euros per year. As this is a lump-sum quantification, it is not necessary to substantiate the expenses included in said amount.

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