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A professional enquired whether they could deduct the rent for a property in Madrid where they were staying temporarily for reasons related to their economic activity. The DGT ruled that the expense is not deductible because the property is not used to carry out the activity, but rather to satisfy a personal need.
Cuestión planteada A efectos del Impuesto del Impuesto sobre la Renta de las Personas Físicas, determinar si el importe del arrendamiento de la vivienda situada en Madrid que, en su caso, satisfaga el consultante sería deducible en la determinación de su rendimiento neto de actividades económicas.
Para que un gasto sea deducible debe estar relacionado con la obtención de ingresos y acreditarse su vinculación con la actividad. No se consideran elementos afectos a la actividad aquellos destinados al uso particular del titular. En este caso, el inmueble no es lugar donde se desarrolle la actividad, sino que sirve de vivienda particular durante los desplazamientos, cubriendo una necesidad personal.
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