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A teaching professional inquired whether the rent for a property in Rome, used for four months to teach classes, could be deducted. The DGT ruled that it is not deductible because the property is for residential use only.
Question posed: It requests to know whether the amounts paid for the rental of the dwelling can be considered a deductible expense of their economic activity in the Personal Income Tax (IRPF).
For an expense to be deductible, it must be linked to the economic activity and related to the generation of income. In this case, as it is a dwelling for exclusively residential use, the rent is neither a necessary expense nor related to the activity. The purpose of the rental is to have an occasional place of residence, therefore the necessary correlation for its deduction is not observed.
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