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An engineer enquired whether the cost of hearing aids could be deducted as a professional expense, given their necessity for communicating with clients. The Directorate General for Taxes (DGT) has ruled that they are not deductible, as their acquisition relates to personal health rather than the development of the economic activity.
This ruling clarifies that expenses related to personal health, even if they facilitate professional communication, do not qualify as deductible business expenses.
The tax team reviews your specific situation.
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