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A self-employed engineer inquired whether the rent for a property near her workplace could be included as a business expense. The Directorate General for Taxes (DGT) ruled that it is not deductible because the property is used exclusively for residential purposes and is not linked to the generation of income.
Question posed: Request to know the possibility of including in the Personal Income Tax the amounts paid for house rental as an expense assigned to their economic activity.
For an expense to be deductible, it must be linked to the economic activity and related to the generation of income. In this case, the rental of a dwelling for occasional residence is neither a necessary expense nor related to the activity, as the activity is not carried out therein nor does it serve its purpose. Therefore, as it has an exclusively residential use, it is not considered an expense assigned to the economic activity.
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