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V1233-25 ·4 July 2025 ·consulta-vinculante Low impact
Tax

To claim professional expenses, they must be linked to income generation

A professional enquires about the deductibility of electronic equipment such as computers and mobile phones. The DGT responds that expenses must be linked to income, properly justified, and meet registration and allocation requirements.

In 6 key points

Lifecycle

2025-07-04PublishedPublished 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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