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A commercial premises owner inquires how to substantiate the deductibility of community assessment expenses. The DGT indicates that they shall be deductible if they are repair or maintenance expenses and must be justified by invoice.
Question posed: Requests information on how to substantiate the portion of expenses corresponding to them for deduction in the Personal Income Tax.
Assessment expenses shall be deductible as repair and maintenance if their purpose is to maintain the normal use of the asset. If they constitute an improvement, they are considered an increase in the acquisition value and are depreciable. The taxpayer must allocate the proportional part according to their participation quota and justify the disbursement through an invoice issued by the party performing the work or service.
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