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A video game advertising company has enquired whether clothing and accessories used in their videos are deductible for Corporate Tax and VAT. The DGT has ruled that they are deductible for Corporate Tax if used for the business activity, but are not deductible for VAT if they constitute normal everyday clothing.
Cuestión planteada Si la ropa, accesorios y complementos que necesita para aparecer en los vídeos, es deducible como gasto, tanto en el Impuesto sobre Sociedades como en el Impuesto sobre el Valor Añadido.
En el Impuesto sobre Sociedades, los gastos por ropa y accesorios son deducibles si se utilizan para el desarrollo de la actividad, se imputan por devengo y cumplen los requisitos de inscripción contable y justificación. En el IVA, no será deducible la cuota si la vestimenta es usual o normal, ya que no se entiende afecta directa y exclusivamente a la actividad profesional al poder usarse para necesidades privadas.
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