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MEDIUM
FISCAL

Streaming subscription deductibility depends on correlation with income

V2579-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2579-25
Published
18 Dec 2025

Summary

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.

In 6 key points

Lifecycle

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

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