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V3452-15 12 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Compensation for advertising use of photographic material is deductible if correlated with income

A photographer inquires whether the compensation received for the advertising use of their material is deductible from their net income. The DGT indicates that it will be deductible provided it meets legal requirements and there is a correlation with the activity's income.

The question raised

Deductibility of the compensation agreed upon for the purposes of determining its net yield from economic activities.

The DGT's ruling

The deductibility of expenses requires proof that they were incurred in the course of the activity and are related to the generation of income. Furthermore, they must comply with correct temporal imputation, be recorded in the corresponding accounting or books, and be appropriately substantiated. The correlation with income is a matter of fact that must be proven by means admitted in law.

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