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V2525-25 17 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos de atención a clientes

Meal expenses with clients are deductible under certain conditions and limits

A self-employed professional enquires about justifying and the possibility of deducting meal expenses with clients. The DGT states that such expenses are deductible if linked to the activity and meet registration and justification requirements.

The question raised

Method of justifying such expenses in Personal Income Tax and the possibility of deducting them.

The DGT's ruling

Expenses for client entertainment are deductible up to a limit of 1 percent of the net amount of the turnover. For their deduction, they must be linked to the economic activity, comply with correct temporal imputation, be recorded in the corresponding accounting or books, and be appropriately justified. Justification must be carried out primarily by means of an invoice, although the Administration may require other evidence regarding the reality of the transaction.

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