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An employee with multiple jobs asks whether travel costs and professional college fees can be deducted. The DGT states that travel expenses are covered under the general deductible allowance for other expenses, and college fees are deductible only if membership is mandatory.
Cuestión planteada - Si es gasto deducible a la hora de determinar el rendimiento neto del trabajo, el gasto de desplazamiento a los diferentes trabajos.
Los gastos de desplazamiento no están listados específicamente como deducibles, por lo que se consideran dentro del concepto de "otros gastos distintos de los anteriores" con un límite de 2.000 euros anuales. Respecto a las cuotas de colegios profesionales, solo son deducibles si la colegiación es obligatoria para el desempeño del trabajo y en la parte que corresponda a fines esenciales, con un límite de 500 euros.
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