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V2731-18 15 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Mobile phone expenses cannot be deducted if used for both business and personal purposes

A taxpayer inquired whether they could deduct the cost of a mobile phone used partially for their economic activity and partially for personal use. The Directorate General for Taxes (DGT) ruled that expenses are only deductible if the device is used exclusively for business purposes.

The question raised

Deductibility of the expense incurred by the telephone line used partially in the activity.

The DGT's ruling

For expenses to be deductible, there must be a correlation with income and it must be proven that they were incurred in the course of the activity. In the case of mobile phone lines, only expenses incurred will be deductible if the line is used exclusively for the development of the economic activity. If it is used interchangeably for private and professional purposes, no expense may be deducted.

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