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V1139-25 ·30 June 2025 ·consulta-vinculante Medium impact
Tax

Social media advertising expenses may be deductible if linked to income

A self-employed professional asks whether social media advertising costs are deductible in their income tax. The DGT states that deductibility depends on proving a link between the expense and income, and meeting justification and record-keeping requirements.

In 6 key points

Lifecycle

2025-06-30PublishedPublished 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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