Skip to content
V1549-24 ·25 June 2024 ·consulta-vinculante Medium impact
Tax

Gastos before self-employment registration not deductible in IRPF but IVA possible with proof of professional intent

A lawyer asks whether costs for membership and training before becoming a self-employed professional can be deducted in IRPF and IVA. The DGT responds that such costs are not deductible in IRPF as they are not part of the started activity, but can be deducted in IVA if the intention to use them for the professional activity is proven.

In 6 key points

Lifecycle

2024-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact