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A self-employed professional asks whether the rent for a storage unit used to store business books is deductible. The DGT rules that, as it is an indivisible element, it is only deductible if its use is exclusively professional.
Cuestión planteada 1.) Deducibilidad en el Impuesto sobre la Renta de las Personas Físicas del gasto de alquiler del trastero.
La deducibilidad de los gastos requiere su correlación con los ingresos de la actividad. En el caso de elementos patrimoniales divisibles, la afectación puede ser parcial y el gasto deducible proporcionalmente. Sin embargo, el trastero es un elemento indivisible, por lo que solo podrá deducirse el importe del alquiler si se utiliza exclusivamente para el desarrollo de la actividad económica.
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