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Documentary justification: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 37 rulings · 2014–2026

Current position

Expenses are deductible if they comply with accounting registration, accrual-based imputation, and documentary justification, provided they are not specifically non-deductible expenses according to article 15 of the LIS (Corporate Income Tax Law). Documentary justification is a matter of fact that must be proven by means admitted in Law. It is the responsibility of the interested party to present the evidence that proves the reality of the transaction.

The DGT's position remains constant throughout the sequence. No changes are observed in the deductibility requirements, always maintaining the triad of accounting registration, accrual, and documentary justification. The doctrine is limited to applying these general principles to specific cases such as per diems, fees, or thefts.

Analysis based on 36 of 37 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0147-26 27 Jan 2026

Renting vehicle expenses deductible if used for business and conditions met

SG de Impuestos sobre las Personas Jurídicas
rentingdeducibilidaddevengogasto contablejustificación documental LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V3036-17 22 Nov 2017

Cooperative costs and expenses attributable to property acquisition are deductible

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualadquisición de viviendasociedad cooperativagastos imputablesjustificación documental LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 70
Affects CompanyExpat · Non-residentIndividual

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