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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.
Cuestión planteada - A efectos del artículo 19.2.f) de la LIRPF, si los siguientes gastos tendrían la consideración de gastos deducibles: los gastos de desplazamiento desde Palma de Mallorca a Madrid a efectos de incorporarse a su puesto de trabajo, los gastos derivados de alquilar una habitación en Madrid, los gastos de transporte urbano o interurbano dentro de la ciudad de Madrid, y los 3 o 4 euros que de media cuesta tomar un desayuno en Madrid.
Los gastos consultados no están recogidos de forma específica como deducibles en el artículo 19.2 de la LIRPF. Por tanto, deben considerarse incluidos en el concepto de otros gastos distintos de los anteriores, que tiene una cuantía a tanto alzado de 2.000 euros anuales. Al ser una deducción a tanto alzado, el contribuyente no tiene que acreditar los gastos que se engloban en dicha cuantía.
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