Skip to content
Back to index
V1549-24 25 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Gastos before self-employment registration not deductible in IRPF but IVA possible with proof of professional intent

A lawyer asks whether costs for membership and training before becoming a self-employed professional can be deducted in IRPF and IVA. The DGT responds that such costs are not deductible in IRPF as they are not part of the started activity, but can be deducted in IVA if the intention to use them for the professional activity is proven.

The question raised

Whether expenses incurred prior to the commencement of activity may be deducted for Personal Income Tax (IRPF) and VAT purposes.

The DGT's ruling

In Personal Income Tax (IRPF), professional association and training expenses are not deductible if they accrue prior to the commencement of professional activity. For VAT, fees are deductible if the requirements of Article 111 of the VAT Law are met, proving through means of evidence the intention to allocate said goods or services to the activity. Furthermore, VAT deduction requires that the expenses be applied directly and exclusively to the professional activity.

Book your free first meeting