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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.
Cuestión planteada Si los gastos de logopeda tienen la consideración de gasto deducible de su actividad económica en el IRPF.
Los gastos de salud, como la logopedia, no son deducibles de la actividad económica porque se consideran gastos de la vida ordinaria y no están vinculados a la obtención de ingresos. La normativa actual contempla los gastos de enfermedad dentro del mínimo personal y familiar, que se aplica mediante un tramo a tipo cero. La deducibilidad de un gasto requiere acreditar su correlación con la actividad, su correcta imputación temporal, registro contable y justificación.
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