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V5474-26 ·13 August 2026 ·consulta-vinculante Medium impact
Tax

Deductibility of expenses depends on documentary evidence and the reality of operations

A commercial agency company has requested guidance on how to justify and document its expenses. The DGT states that deductibility is subject to regulations and that justification is a matter of fact that must be proven using legally admissible means.

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2026-08-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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