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A commercial agent enquired about how to justify hospitality and client entertainment expenses, and whether their own maintenance costs could be deducted if the establishment does not accept electronic payments. The DGT ruled that personal maintenance expenses require the use of electronic payment methods.
Cuestión planteada Forma de justificar tales gastos en el Impuesto sobre la Renta de las Personas Físicas, y posibilidad de deducir gastos de manutención del propio contribuyente cuando en el establecimiento no se puedan utilizar medios electrónicos de pago.
Los gastos de manutención del propio contribuyente son deducibles si se producen en establecimientos de restauración y hostelería y se abonan mediante cualquier medio electrónico de pago. Los gastos por atenciones a clientes son deducibles con el límite del 1 por ciento del importe neto de la cifra de negocios, siempre que estén vinculados a la actividad y debidamente justificados. La factura es el medio de justificación prioritario, aunque no constituye un medio de prueba privilegiado si la Administración cuestiona la realidad de la operación.
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