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A hairdresser, in direct estimation, asks whether rest socks used during standing work hours can be deducted from both VAT and IRPF. The DGT rejects the deduction, considering the socks as general-use items not directly and exclusively linked to the activity.
Question posed: It is questioned whether the purchase invoices for compression stockings, which are used while working many hours standing up, are deductible for VAT and Personal Income Tax purposes.
Regarding VAT, Article 95 of Law 37/1992 prevents the deduction of tax amounts for goods that are not directly and exclusively used for business or professional activities; compression stockings, being a general-use product, do not meet this requirement nor are they considered investment goods (Article 108 expressly excludes clothing used for work). Regarding Personal Income Tax (IRPF), net income under the direct estimation method only allows expenses correlated with the activity's income; insofar as stockings are not specific clothing required for the exercise of hairdressing, they are not deductible.
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