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V0117-19 18 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Clothing expenses for YouTube videos may be deductible if linked to income generation

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.

The question raised

Deductibility in Personal Income Tax (IRPF) of expenses for clothing and apparel used in the production of videos, clothing which in some cases is the subject of the video, as it tests its resistance or quality, resulting in it becoming unusable.

The DGT's ruling

Expenses are deductible if they comply with the principle of correlation with income, are correctly imputed temporally, recorded in the accounts, and duly justified. Expenses of a personal nature that are merely assumptions of consumer income are not deductible. In this case, deductibility only appears viable for clothing that is tested and becomes unusable, although the existence of such correlation is a matter of fact that must be assessed by the inspection.

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