Skip to content
Back to index
V2020-14 28 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

Cannot deduct VAT or IRPF for professional clothing purchases

A commercial agent asks whether VAT and expenses can be deducted for purchasing clothing for their business. The DGT responds that this is not possible because clothing is not an investment good and is not exclusively intended for professional activity.

The question raised

I. Deductibility of the amounts incurred for the acquisition of clothing for their activity, in Value Added Tax.

The DGT's ruling

Regarding VAT, the amounts paid for the acquisition of clothing are not deductible as they are not considered investment goods nor are they directly and exclusively used for professional activity. Regarding Personal Income Tax, expenses are not deductible as they do not constitute clothing specific to the activity nor are they required for its performance, thus lacking a correlation with the generation of income.

Free assessment and quote