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A lawyer asks whether the purchase of business attire can be deducted as a professional expense for VAT and income tax. The DGT responds that it is not possible because general clothing is not directly and exclusively linked to the activity and lacks correlation with income.
Cuestión planteada "¿Es posible incluir dentro de los gastos deducibles a efectos de IVA e IRPF las compras de ropa, trajes en este caso, que se utilizan, única y exclusivamente, para el desempeño de la profesión de abogado? Alternativamente, cuáles son los criterios para poder incluir o no dichas compras en los gastos?".
En el IVA, la ropa de vestir no es un bien de inversión y no se considera afecto directa y exclusivamente a la actividad profesional. En el IRPF, los trajes de uso general no tienen correlación con los ingresos y se consideran gastos de consumo particular. Por tanto, no son deducibles en ninguna medida ni cuantía.
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