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A lawyer inquired whether the cost of a phone line and the purchase of a mobile phone could be deducted as professional expenses. The Directorate General for Taxes (DGT) ruled that this is possible, provided that exclusive use for the business activity can be proven.
Question posed: Whether it is possible to deduct as an expense in Personal Income Tax the cost of the line and the acquisition cost of the mobile phone.
Mobile telephony expenses are deductible if the line is used exclusively for the development of the economic activity. The cost of the mobile device shall be deducted through the depreciation of its acquisition value. The taxpayer must prove the exclusive use of the line through the means of proof admitted under Law.
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