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V1816-20 8 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Deductibility of psychotherapy sessions depends on their correlation with business income

A psychotherapist-psychiatrist inquires whether the psychotherapy sessions they receive can be deducted as a business expense. The DGT indicates that deductibility is conditional upon proving the correlation between the expense and the generation of income.

The question raised

Whether the amount of psychotherapy sessions may be deducted as an activity expense, as it is a clinical treatment necessary for the development of the activity.

The DGT's ruling

The deductibility of expenses is conditioned by the principle of their correlation with income. For psychotherapy treatment to be deductible, it must be proven that it was incurred in the course of the activity and that there is a link to the generation of income. The verification of said correlation is a matter of fact that falls under the responsibility of the management and inspection bodies. Furthermore, the expense must be justified by an invoice and recorded in the mandatory books.

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