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A lawyer asks whether costs for membership and training before becoming a self-employed professional can be deducted in IRPF and IVA. The DGT responds that such costs are not deductible in IRPF as they are not part of the started activity, but can be deducted in IVA if the intention to use them for the professional activity is proven.
Cuestión planteada Si puede deducirse en el IRPF e IVA los gastos incurridos con carácter previo al inicio de su actividad.
Para el IRPF, los gastos de colegiación y formación no son deducibles si su devengo es anterior al inicio de la actividad profesional. En el IVA, las cuotas soportadas antes del inicio de la actividad habitual pueden deducirse si se adquieren con la intención de destinarlas a la actividad, debiendo acreditarse dicha intención mediante elementos objetivos. La deducción en el IVA queda sujeta a que los bienes o servicios se afecten directa y exclusivamente a la actividad profesional.
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