Today in our blog we write about one of the most common consultations. Many self -employed and businessmen have doubts about what type of expenses are deductible, and therefore admitted by the Tax Agency.
One of the most common consultations is about the deductibility or not of the spending of the mobile phone invoice. Is the expense of a mobile phone used exclusively for the development of economic activity? What if that mobile phone is used for both activity and personal use?
In general, the telephone company broadcasts a single invoice, where the mobile phone service, the landline, as well as other services such as Internet and television is detailed jointly. In this invoice the total amount among all services provided is usually broken down.
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The General Directorate of Taxes clarifies this
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The binding consultation v2731-2018 clarifies doubts about the expenses for the use of a telephone line. The General Directorate of Taxes has indicated that “the deductibility of the expenses is conditioned by the principle of its correlation with the income, in such a way that those with respect to which it is proven that they have been caused in the exercise of the activity will be deductible, while when there is no link or or is proven sufficiently, they could not be considered fiscally deductible from economic activity.
In other words, this clarification of the Treasury establishes that if the mobile phone line is used for both professional and personal use, there will be no right to deduce any expense.
On the contrary, will be deductible the expenses incurred in the event that the telephone line is used exclusively for the development of economic activity.
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doubts about deductible expenses?
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As can happen with the mobile phone bill, do you have any questions about whether any specific expense is deductible or not? You can contact our technical team here or in info@verumasesores.com
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