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V2579-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Streaming subscription deductibility depends on correlation with income

A writer and screenwriter asks whether Netflix or Disney subscriptions can be deducted from their personal income tax. The DGT states that deductibility depends on proving the expense is linked to economic activity and properly justified.

The question raised

It asks whether the expenses derived from said subscriptions can be deducted and in what proportion it would be possible to do so in the Personal Income Tax.

The DGT's ruling

For streaming platform expenses to be deductible under the direct estimation method, they must comply with the principle of correlation with income. The link between the expense and the generation of income is a matter of fact that must be verified by the management and inspection bodies. Furthermore, the expense must be justified by an original or simplified invoice and recorded in the mandatory books.

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