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V2120-25 11 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Contact lenses cannot be deducted if used for personal purposes

A self-employed professional asks whether contact lens expenses can be deducted because their eye monitoring equipment prevents the use of glasses. The DGT responds that deduction does not seem viable as the lenses are not specially suited to the activity and are used for personal purposes.

The question raised

Whether the expense on contact lenses can be considered a deductible expense of the economic activity carried out.

The DGT's ruling

For an expense to be deductible, it must be linked to the economic activity, be justified, and comply with correct temporal imputation and accounting registration. Expenses of a private nature that attempt to be linked to the generation of income are not deductible. In this case, the correlation does not appear viable as the lenses do not possess special characteristics specifically required for the activity, since they are also used for private purposes.

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