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An image professional and pilot has requested a ruling regarding the VAT and Income Tax deductibility of expenses such as personal trainers, hairdressing, clothing, travel and meals. The DGT has ruled that deductibility is conditional upon the expenses being directly linked to the business activity and adhering to the principle of correlation with income.
Cuestión planteada Deducibilidad de estas partidas tanto en el IVA como en el IRPF.
En el IVA, los gastos solo son deducibles si se afectan directa y exclusivamente a la actividad profesional, salvo los bienes de inversión con reglas específicas. Los servicios de desplazamiento, viajes, hostelería y restauración solo son deducibles en IVA si son gastos fiscalmente deducibles en el IRPF. En el IRPF, los gastos deben cumplir el principio de correlación con los ingresos, estar registrados contablemente y estar justificados. Los gastos de manutención del propio contribuyente son deducibles si se realizan en establecimientos de restauración y se abonan por medios electrónicos, bajo los límites reglamentarios.
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