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V1268-23 12 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Psychological therapy is not deductible as a business expense if it is considered a personal health expense

A professional psychologist inquires whether they can deduct their own psychological therapy sessions as a business expense. The DGT responds that this is not viable because it constitutes a personal health expense and not a service necessary for the economic activity.

The question raised

Question posed: Possibility of considering as a deductible expense the psychological therapy undertaken by a psychologist practicing said professional activity.

The DGT's ruling

For an expense to be deductible, it must be linked to the generation of income and comply with registration and justification requirements. The psychological therapy received by the professional does not appear to be correlated with the activity, but rather constitutes a personal health expense. Illness expenses are already taken into account in the quantification of the personal and family allowance of the tax.

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