Skip to content
V1625-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

Food, vehicle and telephone expenses are deductible if their exclusive link to the business activity is proven

An after-school activities company has enquired about the deductibility of expenses related to food, vehicles, and telephony. The DGT has ruled that these expenses must have a direct link to income and, in the case of vehicles and mobile phones, must be used exclusively for the economic activity.

In 6 key points

Lifecycle

2020-05-27PublishedPublished 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