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Una profesional autónoma pregunta si los gastos en redes sociales para publicidad son deducibles en su IRPF. La DGT indica que la deducibilidad depende de que se acredite la correlación del gasto con la actividad y se cumplan los requisitos de justificación y registro.
Si los gastos en que incurre por tal motivo son deducibles del Impuesto sobre la Renta de las Personas Físicas.
En el método de estimación directa, la deducibilidad de los gastos requiere que se acredite que se han ocasionado en el ejercicio de la actividad, cumpliendo el principio de correlación con los ingresos. La comprobación de dicha vinculación es una cuestión de hecho que corresponde a los órganos de gestión e inspección. Además, el gasto debe estar justificado mediante factura original o simplificada y registrado en los libros obligatorios.
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