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V1888-18 27 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Self-employed drivers must justify subsistence and accommodation expenses under general regulations

A query was raised regarding whether self-employed drivers can apply the exemption for justifying workers' accommodation expenses. The DGT ruled that this exemption cannot be applied and that such expenses must meet the general requirements for tax deductibility.

The question raised

Whether, taking into account the new wording of Article 30.2.5.a of the Tax Law regarding the deductibility of subsistence expenses for entrepreneurs, and Article 9 of the Tax Regulations regarding the per diems of employees driving vehicles, it can be considered that entrepreneurs driving vehicles are not required to justify subsistence expenses in the terms established in the first cited article.

The DGT's ruling

The reference in the Personal Income Tax Law to the regulation of employee per diems only affects the quantitative limits of subsistence expenses, not the justification or accommodation expenses. Accommodation expenses for entrepreneurs are governed by the general rules of deductibility. To be deductible, they must be linked to the activity, correlated with income, have correct temporal imputation, be recorded in the accounts, and be appropriately justified.

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