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V0538-26 ·6 March 2026 ·consulta-vinculante Medium impact
Tax

Speech therapy costs not deductible as business expenses due to being health-related

A graphic designer asks whether speech therapy costs can be deducted to improve communication with clients. The DGT responds that these expenses relate to everyday life and are not linked to business activity.

In 6 key points

How it affects those involved

Business expenses related to personal health, such as speech therapy, are not deductible under tax rules.

Lifecycle

2026-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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