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A chemical engineer asks whether laboratory costs are deductible under the simplified direct estimation method for income tax. The DGT responds that deductibility is conditional on proving a link to income generation and compliance with registration and justification requirements.
Cuestión planteada Si los costes del laboratorio se pueden deducir como gasto en el Impuesto sobre la Renta de las Personas Físicas teniendo en cuenta que determina su rendimiento neto con arreglo al método de estimación directa simplificada.
Los gastos son deducibles si se acredita que se han ocasionado en el ejercicio de la actividad y están relacionados con la obtención de ingresos. Además, deben cumplir con la correcta imputación temporal, estar registrados en la contabilidad o libros correspondientes y estar convenientemente justificados. La existencia de dicha correlación es una cuestión de hecho que deben valorar los órganos de gestión e inspección.
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