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V1616-14 23 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación de elementos patrimoniales

Deductibility of vehicle, housing, and storage expenses based on their use in economic activity

A commercial agent has enquired about the deductibility of expenses related to house rental, garages, storage rooms, and vehicle costs. The DGT has ruled that deductibility depends on the actual use of these assets for the business activity and the proper substantiation of the expenses.

The question raised

Si a efectos del Impuesto sobre la Renta de las Personas Físicas, tienen la consideración de deducibles en la determinación del rendimiento neto de la actividad económica del consultante los siguientes gastos:

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