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A self-employed person asks whether they can deduct VAT and IRPF on a mobile phone bought in 2023 for personal use after deciding to use it professionally. The DGT responds that VAT deduction is not possible due to the initial lack of professional use intention, and IRPF deductibility would depend on the exclusive use of the line.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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