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V2361-17 18 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Travel, accommodation and subsistence expenses included within the €2,000 limit for other expenses

A civil servant inquired whether travel costs, room rental, transport, and breakfast expenses could be deducted following a relocation to Madrid. The Directorate General for Taxes (DGT) ruled that these expenses do not have a specific deduction category and must be included under the concept of other deductible expenses.

The question raised

For the purposes of Article 19.2.f) of the LIRPF, whether the following expenses would be considered deductible expenses: travel expenses from Palma de Mallorca to Madrid for the purpose of reporting to their place of work, expenses derived from renting a room in Madrid, urban or interurban transport expenses within the city of Madrid, and the average cost of 3 or 4 euros for breakfast in Madrid.

The DGT's ruling

The expenses consulted are not specifically listed as deductible under Article 19.2 of the LIRPF. Therefore, they must be considered included in the concept of other expenses distinct from the aforementioned, which has a lump-sum amount of 2,000 euros per year. As it is a lump-sum deduction, the taxpayer is not required to substantiate the expenses encompassed within said amount.

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