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V1708-20 29 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Deductibility of clothing depends on its correlation with income and lack of personal use

A financial services professional inquired whether the purchase and cleaning of clothing required by their contract could be deducted. The Directorate General for Taxes (DGT) ruled that such expenses are not deductible if the clothing lacks special characteristics and is used for personal purposes.

The question raised

Deducibilidad como gasto de la actividad profesional de la adquisición y limpieza de la indumentaria obligatoria derivada del contrato mercantil de prestación de servicios profesionales.

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