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V2316-17 13 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

Deductibility of an e-reader depends on exclusive professional use or partial allocation

A lawyer enquires whether the purchase of an e-reader can be deducted for VAT and Personal Income Tax (IRPF) purposes. The DGT rules that VAT deductibility requires exclusive use or classification as an investment asset, while IRPF deductibility requires allocation to professional activity.

The question raised

Whether the acquisition of this electronic book is deductible, both for VAT and Personal Income Tax purposes.

The DGT's ruling

Regarding VAT, the e-reader is only deductible if used exclusively for professional activity; if it has mixed use, it is not deductible unless it is an investment asset with a value exceeding 3,005.06 euros. Regarding Personal Income Tax (IRPF), it may be considered an asset used for business purposes if used exclusively for the activity or if private use is incidental and occurs during non-working hours. If it is considered an asset used for business purposes, the expense shall be deducted through depreciation.

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