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V2579-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Streaming subscription deductibility depends on correlation with income

A writer and screenwriter asks whether Netflix or Disney subscriptions can be deducted from their personal income tax. The DGT states that deductibility depends on proving the expense is linked to economic activity and properly justified.

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2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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