If you are self-employed and use electronic devices in your daily work, this information is relevant to you. We explain when they can be deducted and how to justify them properly.
Few issues cause as many misunderstandings between professionals and the Tax Authorities as the deduction of certain expenses. And if there is one area that is especially confusing, it is where professional and personal use overlap: the phone you also use to call home, the laptop you use to check work emails but watch series on during the weekend, or even the car you use to visit a client and to go to the beach on Sunday.
The Directorate General for Taxes (DGT) has once again addressed this issue in Binding Ruling V1233-25, dated 4 July 2025, clarifying how the purchase of a computer and a mobile phone should be treated when they are used in a professional activity.
The Tax Authorities do not say that you cannot deduct them, but they do require you to prove that they are genuinely used for work and not for personal purposes.
What do the Tax Authorities say?
The DGT insists on a basic principle:
Only expenses that are directly related to the generation of income, are properly justified, recorded, and used exclusively for the professional activity are deductible.
This means that it is not enough to say “I use it for work”, nor is it sufficient to simply have the invoice. You must be able to prove it with facts and evidence. If the asset is also used for personal purposes, the deduction is only allowed when that private use is incidental and of little relevance, such as an occasional consultation outside working hours.
If you have a phone that you use for both personal and work-related calls, the best option is to have a separate line exclusively for professional use. This is the clearest way to avoid problems.
What can I deduct?
If you are self-employed or work on your own account, you may deduct computers, tablets, phones or even vehicles, provided that they are assigned to your business activity. This means that their use must be linked to your work. In the case of electronic equipment, the expense is not deducted in one go, but gradually through depreciation (that is, by applying an annual percentage to its value).
For example, a computer costing €1,200 is depreciated over several financial years by applying the percentage set by the Tax Authorities. All expenses must be properly recorded and documented in your accounting books or official records.
Although it may seem obvious, expenses must be invoiced in your name as a professional. Personal invoices are not valid.
How can I prove that an asset is for professional use?
There is no closed list of evidence, but the General Tax Law (Article 106) makes it clear that the burden of proof lies with the taxpayer. In practice, this means that if the Tax Authorities review your deductions, you will have to demonstrate with evidence that the asset is used for work purposes.
Some examples of valid evidence may include:
The equipment being physically located in your office or business premises.
The asset being insured exclusively as a professional item.
Having another similar device for personal use.
The phone line being contracted and billed in the name of your business activity.
Being able to provide usage records (hours, routes, access logs, emails, professional applications, etc.).
The existence of a contract or internal policy proving its exclusive professional use.
Keep screenshots, emails or usage reports, especially if the equipment is shared. The more evidence you have, the lower the risk of reassessment.
What should also improve
From the Administration’s perspective, it would be desirable to have clearer and more consistent criteria, especially in cases where the boundary between personal and professional use is blurred. There are often perfectly legitimate situations—such as a dual-SIM mobile phone or a laptop used at home for work tasks—that are questioned simply because there is no clear benchmark.
Establishing objective rules (usage percentages, reasonable limits or deduction modules) would prevent many disputes, save time and provide greater legal certainty for everyone.
The lack of clear criteria ends up wearing down both taxpayers and the Administration itself. And in a company’s day-to-day operations, this translates into wasted time and unnecessary concern.
Conclusion
If you are self-employed or run a small business, keep three key ideas in mind:
You can only deduct expenses that are directly linked to your income.
It is essential to be able to prove professional use with documentation or records.
Transparency and caution are your best allies when dealing with the Tax Authorities.
Complying with the rules does not have to be an obstacle if things are done properly and with sound judgment.
For further information, please consult Tax Advisory.
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