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V2179-15 15 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Salaried architects may only deduct the expenses specifically enumerated in the LIRPF

A query is made regarding which expenses salaried architects receiving income from employment may deduct. The DGT responds that only the expenses set forth in Article 19.2 of the LIRPF are deductible.

The question raised

Question posed: Deductible expenses.

The DGT's ruling

As the list of employment expenses is exhaustive, architects providing services as employees may only deduct the expenses enumerated in Article 19.2 of the LIRPF. Deductibility cannot be extended to any other type of expense that may arise.

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