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A self-employed hospitality worker inquired whether bank commissions for card machine usage are deductible expenses. The Directorate General for Taxes (DGT) ruled that they are, provided that requirements regarding link to income, substantiation, and accounting records are met.
Cuestión planteada Si las cantidades pagadas a la entidad bancaria por el uso del datáfono tienen la consideración de gasto deducible para la determinación del rendimiento neto de su actividad económica y en qué cuenta debe reflejar contablemente dicho gasto.
Los gastos por el uso del datáfono, como comisiones por operaciones o mantenimiento, son deducibles en la actividad económica si están relacionados con la obtención de ingresos. Para su deducción, deben cumplir con la correcta imputación temporal, estar registrados en la contabilidad y estar debidamente justificados. La existencia de dicha correlación con los ingresos es una cuestión de hecho que deben valorar los órganos de gestión.
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