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V2019-18 5 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Conditions for the deductibility of vehicle, housing, and clothing expenses in professional activities

A professional working from home inquires about the deductibility of vehicle, housing, and clothing expenses. The DGT determines that deductibility depends on whether these expenses are exclusively or proportionally allocated to the activity and their correlation with income.

The question raised

Whether the following expenses are considered deductible in the determination of the net income from the economic activity for Personal Income Tax purposes:

The DGT's ruling

Expenses for passenger vehicles are only deductible if the asset is used exclusively for the activity, without private use. Regarding housing, partial allocation of ownership expenses is permitted and, for utilities, 30% of the percentage of square meters allocated to the activity is applied. Clothing and footwear are not deductible if they are not specific to the economic activity.

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