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A widow inquired whether she could deduct civil liability insurance premiums from her personal income tax (IRPF), which she must maintain following the death of her husband, a technical surveyor. The Directorate General of Taxes (DGT) ruled that she cannot claim these deductions because she does not carry out the economic activity herself.
Cuestión planteada Si tras el fallecimiento de su marido, la consultante puede deducir en el Impuesto sobre la Renta de las Personas Físicas el importe de la prima satisfecha por el seguro de responsabilidad civil referido.
La deducibilidad de gastos requiere el principio de correlación de ingresos y gastos, siendo deducibles solo los ocasionados en el ejercicio de la actividad. Al no desarrollar la consultante la actividad económica, el gasto no es deducible en su IRPF. Dichos gastos deben imputarse en la declaración del fallecido según el criterio de devengo o caja, pudiendo solicitarse la rectificación de su autoliquidación.
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