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A query was raised regarding whether the purchase of prescription glasses necessary for carrying out an economic activity is deductible for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is not a deductible expense as it is considered a personal expense.
Question posed: Whether prescription glasses acquired and required to better perform the activity are deductible as an economic activity expense in Personal Income Tax.
The deductibility of expenses requires that they be linked to the economic activity and related to the generation of income. The acquisition of prescription glasses by a professional does not correlate with the activity, but rather constitutes a personal expense that represents an application of income. Therefore, they do not comply with the principle of correlation between income and expenses.
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