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The inquirer asks whether a self-employed individual's subsistence expenses are deductible if incurred within the same municipality as their business activity. The DGT responds that it is not necessary for the expenses to be incurred in a different municipality; rather, the expenditure must be directly linked to the economic activity.
Cuestión planteada Cuáles son los requisitos exigidos en la Regla 5ª, letra c) del apartado 2 del artículo 30 de la LIRPF, para que tengan la consideración de gastos deducibles, los gastos de manutención incurridos por el propio contribuyente en el desarrollo de una actividad económica. Se cuestiona si es necesario que dicho gasto se efectué en un municipio distinto a aquel donde radica el centro de actividad económica del contribuyente.
Para deducir gastos de manutención en estimación directa, deben producirse en establecimientos de restauración y hostelería y abonarse por medios electrónicos. No es requisito que el gasto se realice en un municipio distinto al de la actividad o residencia, sino que debe existir una correlación con los ingresos. Además, deben cumplir con la correcta imputación temporal, registro contable y justificación mediante factura.
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