Doctrine by topic · DGT Observatory

Correlation of Income: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 48 rulings · 2014–2026

Current position

For the deductibility of expenses under the direct estimation method, it is essential that there is a correlation with income and that it is proven that the expense was incurred in the course of the activity. Verifying this link is a matter of fact that falls to the management and inspection bodies. The expense must be justified by an invoice and recorded in the mandatory books.

The DGT's position has remained constant over time. Since 2014, the administration has required proof of correlation with income and documentary justification, maintaining the burden of proof regarding the link as a matter of fact for inspection.

Analysis based on 43 of 48 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1381-26 4 Jun 2026

Rental property expenses deductible if linked to business activity

SG de Impuestos sobre la Renta de las Personas Físicas
elementos patrimoniales afectosbienes ganancialesestimación directacorrelación de ingresosamortización LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 29
Affects CompanyExpat · Non-residentIndividual
V0520-26 5 Mar 2026

Computer and software deductibility depends on correlation with income

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directarendimiento netocorrelación de ingresosgastos de difícil justificacióndeducibilidad LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30.2.4ª
Affects CompanyExpat · Non-residentIndividual
V2639-25 23 Dec 2025

Master costs deductible only if linked to business income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento netoestimación directacorrelación de ingresosactividades económicasdeducibilidad de gastos LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V1139-25 30 Jun 2025

Social media advertising expenses may be deductible if linked to income

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directarendimientos netosactividades económicascorrelación de ingresosdeducibilidad de gastos LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V0605-25 1 Apr 2025

Deductibility of study expenses depends on correlation with income

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directarendimiento netocorrelación de ingresosdeducibilidad de gastosactividad económica LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V0262-22 14 Feb 2022

Rentability deduction during seasonal inactivity

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directacorrelación de ingresosactividad estacionalderecho a la deducciónempresario profesional LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual

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