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V0377-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Deductibility of sporadic professional expenses depends on correlation with income

A retired professional asks whether expenses can be deducted when carrying out a sporadic activity. The DGT responds that deductibility is conditional on expenses being linked to income and meeting requirements for justification and record-keeping.

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2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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