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V3185-23 11 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Advertising expenses may be deductible if their correlation with business income is proven

A self-employed surgeon has enquired whether the cost of an external advertising service can be deducted. The DGT has ruled that deductibility depends on the expense being linked to the business activity and being properly justified.

The question raised

Possibility of deducting the expense relating to the use of an external advertising service.

The DGT's ruling

For professionals under the direct estimation method, the deductibility of expenses requires proof of their correlation with the income from the activity. The verification of such a link is a matter of fact that falls under the jurisdiction of the inspection. Furthermore, the expense must be justified by an invoice or equivalent document and recorded in the mandatory books.

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