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A pilot and flight instructor enquires about the deductibility of VAT on expenses (especially telephone) and IRPF on expenses and meals. The DGT responds that deductibility depends on the nature of each activity and whether expenses are exclusively linked to professional activity.
Cuestión planteada - Deducibilidad del Impuesto sobre el Valor Añadido de las cuotas soportadas en el ejercicio de sus dos actividades y, en especial, por las cuotas soportadas por el uso del teléfono móvil.
En el IVA, el consultante desarrolla dos sectores diferenciados: pilotaje (sujeto y no exento) y enseñanza (exenta), por lo que debe aplicar regímenes de deducción separados. Los gastos de telefonía solo son deducibles si se afectan directa y exclusivamente a la actividad profesional, sin uso privado. En IRPF, los gastos son deducibles si cumplen el principio de correlación con los ingresos y los requisitos de registro y justificación. Las dietas de manutención son deducibles bajo los límites y condiciones de la normativa para personal de vuelo.
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