Skip to content
Back to index
V2646-23 29 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

Clothing expenses cannot be deducted for VAT or income tax

A lawyer asks whether the purchase of business attire can be deducted as a professional expense for VAT and income tax. The DGT responds that it is not possible because general clothing is not directly and exclusively linked to the activity and lacks correlation with income.

The question raised

"Is it possible to include within the deductible expenses for VAT and Personal Income Tax purposes the purchase of clothing, in this case suits, which are used solely and exclusively for the performance of the legal profession? Alternatively, what are the criteria for being able to include or exclude such purchases from expenses?"

The DGT's ruling

Regarding VAT, clothing is not an investment asset and is not considered directly and exclusively related to professional activity. Regarding Personal Income Tax, general-use suits have no correlation with income and are considered personal consumption expenses. Therefore, they are not deductible in any measure or amount.

Book your free first meeting