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V3067-18 28 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

Dining, morning classroom, or daycare expenses for a child are not deductible for VAT or Personal Income Tax purposes

A legal professional inquires whether she can deduct expenses for her child's dining, morning classroom, and daycare as business expenses. The DGT responds that they are not deductible for VAT as they are exempt services or for private use, nor for Personal Income Tax as they are not correlated with the economic activity.

The question raised

Question raised: Whether the aforementioned expenses are deductible for Value Added Tax and Personal Income Tax purposes.

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