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V1112-21 27 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · amortización

Amortisation and VAT on a tablet are deductible if used exclusively and directly for business purposes

A professional inquired whether amortisation and VAT on a tablet purchased for business purposes could be deducted. The DGT responds that deductibility depends on the device being used exclusively and directly for professional purposes.

The question raised

Deductibility of depreciation expenses and Value Added Tax installments incurred by the aforementioned acquisition.

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