Deductibility of Clothing Expenses for Lawyers

• The DGT states that it is not possible to deduct the expenses of suits for VAT or income tax purposes, even if they are used solely for the profession of a lawyer.
• Only expenses directly and exclusively related to the business or professional activity of the taxpayer are deductible for VAT.
• Suits, as general clothing, do not qualify for deduction as they are not directly and exclusively related to the business or professional activity.
• The same applies for income tax deductions, as there is no correlation between the expenses of purchasing suits and the income generated from the professional activity of a lawyer.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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