Skip to content
V0520-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Computer and software deductibility depends on correlation with income

A self-employed professional using direct estimation asks whether the purchase of a computer and software can be deducted. The DGT states that deductibility is conditional on proving that the expenses were incurred in carrying out the activity and are correlated with income.

In 6 key points

Lifecycle

2026-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact