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A partner in a civil society has enquired about the tax treatment of maintenance expenses. The DGT rules that these expenses are deductible provided they are required for the conduct of the business and meet the legal requirements of substantiation and correlation with income.
Cuestión planteada Tratamiento fiscal que, a efectos del Impuesto sobre la Renta de las Personas Físicas, debe darse a los importes que se satisfacen en concepto de gastos de manutención.
Los gastos de manutención y estancia de los titulares de una actividad económica son deducibles si vienen exigidos por el desarrollo de la misma y cumplen los requisitos de imputación temporal, registro contable y justificación. Debe acreditarse la correlación con los ingresos, evitando importes excesivos que cubran necesidades particulares. El régimen de dietas exentas no aplica en este caso por no existir una relación laboral de dependencia.
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