Self-Employed Persons Must Also Justify the Travel or Subsistence Expenses of Employees Before the Treasury.

The self-employed are not only responsible for accrediting their own deductions to the Treasury. Now, the Supreme Court has issued a ruling clarifying that it is the employers and not the employees who have to justify the exemptions in IRPF for travel or subsistence expenses. This is recognized by judgment 110/2025 of the Administrative Litigation Chamber of the Supreme Court. According to this new ruling, which establishes doctrine, "it is not …