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A professional inquired whether they could deduct vehicle expenses and the cost of a rented property used to live near their workplace. The Directorate General for Taxes (DGT) ruled that these are not deductible as they are not assets assigned to the economic activity.
Cuestión planteada Si a efectos de la determinación del rendimiento neto de actividades económicas se consideran deducibles los gastos de desplazamiento en su vehículo al centro de trabajo, y los gastos de alquiler y de suministros de la vivienda en la que reside los días laborables.
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