Deductibility in the IRPF of the expenses of a Youtuber

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
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Reduction in Corporate TAX of Software development based on AI

Childcare expenses and the compatibility between the exemption provided for in Article 42(3)(b) and the deduction for childcare facilities under Article 18 of the Personal Income Tax Act.

1.- If the company pays, it would be Income in Kind.

In general, article 42.1 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 (BOE of 29 November), contains the following definition of income in kind:

"Income in kind constitutes the use, consumption or obtaining, for private purposes, of goods, rights or services free of charge or at a price lower than the normal market price, even when they do not represent
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Extended maternity deduction in 1000 euros

Extension up to 1,000 euros for maternity deduction

Law 6/2018, of 3 July, on the General State Budget for 2018 modifies the wording of article 81 of Law 35/2006, of 28 November, on Personal Income Tax and partially modifies the Laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax. In accordance with this amendment, section 2 of article 81 provides that the amount of the deduction for maternity may be increased by up to an additional 1,000 euros when the taxpayer who is entitled to it has paid in the tax period expenses for the custody of the child under the age of three in authorised nurseries or nursery schools.

Expenditure on authorised nurseries or centres of nursery education

The amount of the deduction may be increased by up to an additional 1,000 euros when the taxpayer who is entitled to the deduction (the maternity deduction) has paid in the tax period expenses for the custody of
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Are services provided by a natural person who performs the osteopathic activity exempt?

VALUE ADDED TAX EXEMPTION ON OSTEOPATHY

Are services provided by a natural person who performs the osteopathic activity exempt?

For this case as well as many other unconventional treatments, the application of the exemption requires:

1. that they are services of assistance to physical persons and
2. provided by a medical or healthcare professional

To these effects, according to a report by the Ministry of Health and Consumer Affairs dated 12-11-1998, there is no evidence that osteopaths have any academic qualification that accredits them as health professionals, so they are not legally qualified to diagnose and treat illnesses.
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