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V0538-26 6 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Speech therapy costs not deductible as business expenses due to being health-related

A graphic designer asks whether speech therapy costs can be deducted to improve communication with clients. The DGT responds that these expenses relate to everyday life and are not linked to business activity.

The question raised

Question posed: Whether speech therapy expenses are considered deductible expenses of their economic activity for Personal Income Tax (IRPF) purposes.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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