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V0657-14 ·11 March 2014 ·consulta-vinculante Medium impact
Tax

Travel and course expenses deductible if linked to activity

A IT professional asks whether accommodation and travel costs for a course can be deducted from VAT and income tax. The DGT responds that VAT on expenses from other countries is not deductible in Spain, and that deductibility of VAT and income tax depends on the link between the expense and the activity, as well as compliance with legal requirements.

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2014-03-11PublishedPublished 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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