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V0553-21 ·11 March 2021 ·consulta-vinculante Medium impact
Tax

Deductibility of expenses for cultural subscriptions and events: VAT and IRPF requirements

A journalist who also works as a DJ has enquired about the deductibility of cultural materials and events. The DGT has ruled that the deductibility of these expenses depends on their direct link to the professional activity and that they must not serve a recreational or private consumption purpose.

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2021-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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