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V1697-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Rent expenses are deductible if provided as part of a worker's salary remuneration

A lawyer inquired whether the rent for a property provided to an employee as part of their salary is deductible. The DGT ruled that the expense is deductible provided it is linked to the business activity and meets all registration and justification requirements.

The question raised

Deductibility of the expense derived from the lease paid by the taxpayer.

The DGT's ruling

The deductibility of expenses requires that they be linked to the economic activity and comply with correct temporal imputation, accounting registration, and justification. If the housing rental is included in the mandatory salary remuneration according to the employment contract and is required for the development of the activity, it shall be considered a deductible expense.

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