Skip to content
V3185-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Advertising expenses may be deductible if their correlation with business income is proven

A self-employed surgeon has enquired whether the cost of an external advertising service can be deducted. The DGT has ruled that deductibility depends on the expense being linked to the business activity and being properly justified.

In 5 key points

How it affects those involved

Self-employed professionals must ensure that all advertising costs are directly related to their professional activity and supported by sufficient evidence to guarantee tax deductibility.

Lifecycle

2023-12-11PublishedPublished 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