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A content creator has enquired whether the cost of clothing used in YouTube videos can be deducted from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) states that this is only possible if it is demonstrated that the clothing is directly linked to the activity and meets all requirements for justification and record-keeping.
Cuestión planteada Deducibilidad en el IRPF de los gastos de ropa y vestuario que utiliza en la realización de los videos, ropa que en algunos casos es el motivo del vídeo, pues pone a prueba su resistencia o calidad, quedando la misma inservible.
Los gastos son deducibles si cumplen el principio de correlación con los ingresos, están correctamente imputados temporalmente, registrados en la contabilidad y debidamente justificados. No son deducibles los gastos de ámbito particular que sean meros supuestos de renta al consumo. En este caso, la deducibilidad solo parece viable para la ropa que se pone a prueba y queda inservible, aunque la existencia de dicha correlación es una cuestión de hecho que deben valorar la inspección.
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