Advertising expenses on social networks are deductible for self-employed individuals

The General Tax Directorate (DGT), through Binding Consultation V1139-25, dated June 30,2025, has resolved an essential issue in the current context of digital transformation: the tax deductibility of advertising expenses on social networks for self-employed professionals.

Digital advertising and tax deduction: the analyzed case

The case presented to the State Tax Administration Agency (AEAT) involved a self-employed professional who manages a maternal center and uses digital platforms —such as social networks and online media— to advertise her services.
The central issue was whether the costs derived from this promotion could be considered deductible expenses in the Personal Income Tax (IRPF).

The Deputy General Directorate of Personal Income Tax clarifies that, as long as the requirements of correlation with income and documentary justification are met, these expenses are fully deductible.

The principle of correlation with income

The resolution is based on article 28,1 of the Personal Income Tax Law and article 10 of the Corporate Income Tax Law, which establish that only those expenses that have a direct and provable relationship with the economic activity will be deductible.

This implies that expenses on advertising and communication on social networks will be deductible if the taxpayer can demonstrate that:

• They have been incurred in the course of the economic activity.

• They contribute directly to generating income or promoting services or products.

Consequently, a company or professional who uses social networks as part of their regular marketing strategy may deduct the full amount of these expenses in determining the net income of their activity.

Formal requirements: justification and accounting record

The DGT reminds that tax deductibility does not depend solely on the nature of the expense, but also on its proper documentation and record.
For this, the self-employed individual or company must:

• Have original, complete, or simplified invoices that prove the expense.

• Record the expense in the mandatory record books, following the rules of the direct estimation method.

Only in this way can the Administration verify the correlation between the expense and the economic activity, avoiding its rejection in a possible review or inspection.

Impact for digital companies and professionals

This binding consultation provides legal certainty to thousands of self-employed individuals and companies that invest in digital advertising and social networks as part of their commercial strategy.
The decision reinforces the idea that digital marketing is a necessary and common expense, as long as its purpose is oriented towards generating income and the formal requirements of justification and record are met.

In an environment where digital communication is an essential tool for competitiveness, this statement represents a clear endorsement of the use of online channels as a deductible investment within business tax management.