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An after-school activities company has enquired about the deductibility of expenses related to food, vehicles, and telephony. The DGT has ruled that these expenses must have a direct link to income and, in the case of vehicles and mobile phones, must be used exclusively for the economic activity.
Cuestión planteada Si a efectos del Impuesto sobre la Renta de las Personas Físicas, tienen la consideración de deducibles en la determinación del rendimiento neto de las actividades económicas de la consultante los siguientes gastos:
Los gastos por alimentos, invitaciones o material son deducibles si se acredita su correlación con la obtención de ingresos y cumplen requisitos de justificación y registro. Los gastos de vehículos (propios o alquiler) requieren que el elemento esté afecto exclusivamente a la actividad, dado que la consultante no realiza actividades exceptuadas. El uso de la línea de telefonía móvil será deducible solo si se utiliza exclusivamente para el desarrollo de la actividad económica.
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