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MEDIUM
FISCAL

Meal expenses with clients are deductible under certain conditions and limits

V2525-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2525-25
Published
17 Dec 2025

Summary

A self-employed professional enquires about justifying and the possibility of deducting meal expenses with clients. The DGT states that such expenses are deductible if linked to the activity and meet registration and justification requirements.

In 6 key points

Lifecycle

2025-12-17PublishedPublished 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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