Back to index
V1612-20 26 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Professional activity expenses are deductible if they correlate with income and are justified

A programmer inquires about the deductibility of certain expenses in their professional activity. The DGT responds that expenses must be linked to the generation of income and comply with specific requirements for justification and maintenance.

The question raised

Question posed: Deductibility of these expenses.

The DGT's ruling

For expenses to be deductible under the direct estimation regime, they must comply with the principle of correlation with income and be proven to have been incurred in the exercise of the activity. Maintenance expenses are only deductible if incurred in catering and hospitality establishments, through electronic means of payment, and within regulatory limits. Furthermore, they must be justified by invoice or substitute document and be recorded in the mandatory books.

Email
Contact