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MEDIUM
FISCAL

Social media advertising expenses may be deductible if linked to income

V1139-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1139-25
Published
30 Jun 2025

Summary

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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