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A taxpayer has requested clarification regarding the deductibility of a computer purchased for their economic activity for both Income Tax (IRPF) and VAT purposes. The Directorate General for Taxes (DGT) has ruled that deductibility depends on whether the asset is used exclusively for the business or, in the case of mixed use, whether it is classified as an investment asset.
Cuestión planteada Deducibilidad del gasto por ordenador tanto en el Impuesto sobre la Renta de las Personas Físicas como en el Impuesto sobre el Valor Añadido.
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