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Deductibility in the IRPF of the expenses of a Youtuber

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Deductibility in the IRPF of the expenses of clothes and wardrobe (and any element that forms an essential part of the video) that a Youtuber uses in the realization of the videos.

The clothes that are the motif of the video, because it tests its resistance or quality, leaving the same useless in the process.

 

The Revenues are basically the Advertising Services

From the consideration that the yields you can obtain for the provision of advertising services through the transfer of spaces for advertising insertions in its YouTube channel constitute yields from economic activities, as they respond to the concept of these yields contained in Article 27 of Law 35/2006 of 28 November on Personal Income Tax and partial amendment of the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax (Official State Gazette of 29 November), if the taxpayer's own means of production and human resources, or one of both, with the purpose of intervening in the production or distribution of goods or services, are jointly derived from personal work and capital, or from only one of these factors, the issue that arises in relation to this tax is the deductibility for the determination of the net income from the activity of the expenses caused by the production of the videos.

 

Net Return

Article 28.1 of Law 35/2006, of 28 November, on Personal Income Tax and partially amending the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax (Official State Gazette of 29 November) refers to the determination of net income from economic activities, establishing the following:

 

"The net return on economic activities shall be determined in accordance with the rules of Corporation Tax, without prejudice to the special rules contained in this article, in article 30 of this Law for direct estimation, and in article 31 of this Law for objective estimation".

 

Direct estimation

In the present case, since it is an activity in direct estimation (whatever its modality: normal or simplified) and the expenditure is not affected by the special rules of Article 30, the referral of Article 28.1 takes us to article 10 of Law 27/2014, of 27 November, on Corporate Income Tax (BOE of 28 November), section 3 of which establishes that "in the method of direct estimation the taxable base shall be calculated, correcting, through the application of the precepts established in this Law, the accounting result determined in accordance with the rules set out in the Commercial Code, in the other laws relating to such determination and in the provisions that are dictated in development of the aforementioned rules".

 

On the other hand, article 15 of the Corporate Income Tax Law provides that they shall not be considered tax-deductible expenses:

 

"e) Donations.

 

This letter e) shall not be understood to include expenses for attention to clients or suppliers, nor those that, in accordance with the uses and customs, are made with respect to the company's personnel, nor those made to promote, directly or indirectly, the sale of goods and rendering of services, nor those that are correlated with income.

 

However, expenses for services to clients or suppliers shall be deductible up to a limit of 1 percent of the net turnover for the tax period.

 

Neither shall this letter e) be understood to include remuneration to directors for the performance of senior management functions, or other functions derived from an employment contract with the entity".

 

Deductibility of Expense

In accordance with the foregoing, the deductibility of expenses is conditioned by the principle of their correlation with income, in such a way that those that are proven to have been incurred in the exercise of the activity, which are related to obtaining the income, shall be deductible under the terms provided in the aforementioned legal precepts, whereas when there is no such connection or it is not sufficiently proven, they may not be considered as fiscally deductible from the economic activity. In addition to the requirement that the expenditure be linked to the economic activity carried out, the expenses must, in order to be deducted, comply with the requirements of correct temporary imputation, recording in the accounts or in the registers that the taxpayer must keep, as well as being properly justified.

 

"Specific" expenses of the Youtuber

With this approach, the expenses you may incur for the production of the videos you insert in your YouTube channel will be considered deductible in the determination of the net performance of your economic activity provided that the correlation principle and the requirements referred to in the previous paragraph are met. On this point, and in relation to the requirement of correlation of expenses with income, it should be clarified that deductibles are not admissible for expenses that -caused in particular areas of taxpayers and which, therefore, do not cease to be mere assumptions of consumer income applications- are intended to be linked to the obtaining of income that the tax regulations classify as income from economic activities.

 

Correlation of expenditure in the creation of the Videos

With regard to the specific existence of such a correlation in this case, it should be noted that it seems feasible only with regard to:

1.- All material (clothing, hardware, etc.) which is tested for its resistance and quality (reason for making the video) and which becomes unusable with the filming.

 

Clarification:

However, the existence of this correlation is a question of fact, since the characteristics and circumstances of the activity carried out by the consultant in this respect must be verified, and the tax management and inspection bodies will be responsible - in the exercise of their functions and for the purposes of tax assessment - for assessing the existence or otherwise of the said correlation.

Josep Navarro's picture
Josep Navarro es Licenciado en Económicas por la UB, especializado en Inspecciones Tributarias, con más de 25 años de experiencia en asesoría fiscal para empresas y particulares en España.
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