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The consultant asks whether acquisition and licensing costs of a jointly owned property can be deducted. The DGT states that such expenses are deductible if the property is a patrimonial element linked to business activity and the expenses correlate with income.
Question posed: Whether the expenses incurred both in the acquisition of the real estate and for the development of the activity, including, among others, those derived from obtaining licenses, are deductible for Personal Income Tax purposes.
Community property assets used by one spouse in their economic activity are considered assets fully allocated to said activity. The expenses derived from these assets, including their depreciation, are deductible for the spouse carrying out the business activity without the other spouse having capital income from their use. The deductibility of other expenses, such as licenses, requires proof of their correlation with income and their correct justification through invoices and accounting records.
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