Doctrine by topic · DGT Observatory

Deductibility: 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 58 rulings · 2014–2026

Current position

Expenses for client entertainment, including the rental of seats for loyalty purposes, are deductible provided that the limit of 1 percent of the net turnover is respected. They must comply with accounting registration, accrual, correlation with income, and documentary justification. Proof of exclusive use for clients is necessary for their application.

The DGT's position remains constant regarding the application of general deductibility requirements (correlation with income, accounting registration, and justification). The most recent rulings have specified that certain loyalty concepts are specifically categorized as client entertainment, subject to the 1 percent limit of the turnover.

Turning points

  1. V2525-25

    Establishes that expenses for client entertainment are subject to the limit of 1 percent of the net turnover.

  2. V5050-26

    Clarifies that the rental of seats for client loyalty is classified as client entertainment and its exclusive use must be proven.

Analysis based on 54 of 58 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V5050-26 22 Jun 2026

Rental seat costs for customer loyalty are deductible up to 1% of turnover

SG de Impuestos sobre las Personas Jurídicas
deducibilidadatenciones a clientescifra de negociosdevengofidelización LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V1273-26 25 May 2026

Taxi expenses deductible if linked to economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directacorrelación de ingresos y gastosgastos de locomociónactividad económicadeducibilidad LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 29
Affects CompanyExpat · Non-residentIndividual
V0812-26 13 Apr 2026

Cash-out of a long-term incentive plan deductible in the year provision is made

SG de Impuestos sobre las Personas Jurídicas
plan de incentivosconsolidación fiscaldevengoretribución onerosainstrumentos de patrimonio LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
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
V0283-26 9 Feb 2026

Incentives for introducing new mutualists taxed as capital gains

SG de Impuestos sobre las Personas Jurídicas
ganancia patrimonialrendimientos de actividades profesionalescomisionistaincentivodeducibilidad LIRPF — Ley 35/2006 del IRPF art. 33.1RIRPF — RD 439/2007, Reglamento del IRPF art. 75
Affects CompanyExpat · Non-residentIndividual
V0147-26 27 Jan 2026

Renting vehicle expenses deductible if used for business and conditions met

SG de Impuestos sobre las Personas Jurídicas
rentingdeducibilidaddevengoimputación contablejustificación documental LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V2525-25 17 Dec 2025

Meal expenses with clients are deductible under certain conditions and limits

SG de Impuestos sobre la Renta de las Personas Físicas
gastos de atención a clientesdeducibilidadcorrelación con los ingresosestimación directajustificación de gastos LIRPF — Ley 35/2006 del IRPF art. 28LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3
Affects CompanyExpat · Non-residentIndividual
V2209-24 15 Oct 2024

Remuneration for a working partner is deductible if valued at market value

SG de Impuestos sobre las Personas Jurídicas
valor de mercadooperaciones vinculadasdeducibilidaddevengosocio-trabajador LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V1851-24 2 Aug 2024

Remuneration for working partners is deductible if valued at market rate

SG de Impuestos sobre las Personas Jurídicas
valor de mercadooperaciones vinculadasdeducibilidaddevengosocio trabajador LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual

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