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V2703-15 21 September 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · afectación de elementos patrimoniales

Deductibility of housing, vehicle and other expenses based on activity impact

A private security professional enquires about the deductibility of expenses such as housing, vehicle, telephone and clothing. The DGT clarifies that deductibility depends on whether assets are exclusively or partially used for the activity and on the nature of the assets.

The question raised

Question posed: Deductibility of expenses in the Personal Income Tax.

The DGT's ruling

Housing expenses (depreciation, property tax, community fees) are deductible in proportion to the affected portion, but utilities (electricity, water) are only deductible if they are used exclusively. The vehicle is deductible if used exclusively for the activity, unless it is a mixed vehicle for the transport of goods. Mobile telephony is only deductible if the line is for the exclusive use of the activity. Expenses must be justified with invoices and recorded in the books.

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