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V1273-26 25 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Taxi expenses deductible if linked to economic activity

A self-employed lawyer asks whether taxi costs are deductible. The DGT responds that such expenses are deductible if required by the activity, supported by invoices, and proven to correlate with income.

The question raised

Question posed: Deductibility of travel made by taxi in the Personal Income Tax.

The DGT's ruling

Locomotion expenses other than those derived from a vehicle, such as public transport or taxi, are deductible if they are required for the conduct of the activity. The correlation with income must be proven through means admitted by law. Furthermore, expenses must be justified with an original or simplified invoice and recorded in the mandatory books. Excessive or disproportionate expenses covering private needs shall not be deductible.

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What is published here, applied to a company or a specific case. The first meeting is free.

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