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V2398-23 6 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Card machine transaction fees are deductible if linked to economic activity

A self-employed hospitality worker inquired whether bank commissions for card machine usage are deductible expenses. The Directorate General for Taxes (DGT) ruled that they are, provided that requirements regarding link to income, substantiation, and accounting records are met.

The question raised

Whether the amounts paid to the banking entity for the use of the card terminal are considered a deductible expense for the determination of the net yield of the economic activity and in which account such expense must be reflected accounting-wise.

The DGT's ruling

Expenses for the use of the card terminal, such as transaction commissions or maintenance, are deductible in the economic activity if they are related to the generation of income. For their deduction, they must comply with correct temporal imputation, be recorded in the accounting records, and be duly justified. The existence of such correlation with income is a matter of fact that must be assessed by the management bodies.

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