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V3151-19 13 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Mobile phone expenses are deductible if used exclusively for business activities

A professional working under the direct estimation tax regime asks whether they can deduct mobile phone expenses. The Directorate General for Taxes (DGT) rules that these are only deductible if it is proven that the line is used exclusively for business purposes.

The question raised

Deductibility of the expenses associated with said telephone line.

The DGT's ruling

Mobile phone expenses are deductible to the extent that the line is used exclusively for the development of the economic activity. The expense for the acquisition of the mobile phone shall be deducted through depreciation. Exclusive use must be substantiated with evidence admitted in Law.

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