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V2546-24 11 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Private contact lenses do not appear to be deductible as a business expense

A shellfish fisherman inquired whether the cost of his contact lenses could be deducted from his business activities. The DGT ruled that they are not deductible as they do not possess special characteristics and are used for private purposes.

The question raised

Possible consideration of contact lens expenses as deductible expenses for economic activity.

The DGT's ruling

For an expense to be deductible, it must be linked to the generation of income and comply with registration and justification requirements. Personal expenses that constitute consumer income are not admissible even if they are intended to be linked to the activity. In this case, contact lenses do not appear to be deductible as they do not possess special characteristics required by the activity and can be used for ordinary purposes.

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