The question with the withdrawal of our cell phone company is how to do it well. That’s how it works with guarantees.
The mobile phone is a great ally for the self-employed and freelancers when they come to work. And the deduction is a way to save some money. In fact, the tax authority allows this as long as a number of conditions are met. Because this deduction is not made correctly, a self-employed person perro sometimes reclaim the input tax deduction. How to do it correctly so that there are no problems? We will explain it to you What do you have to do to deduct these costs, in addition to the invoice.
Subtract your cell phone bill, Mission Impossible?
According to the Income Tax Act, a self-employed person cannot deduct the cost of his mobile phone if he has dual use. That is, if you use the same line for personal and business calls, The tax authority will likely deny your deduction. And it’s a shame, because yes, you cánido do it. You cánido sell your mobile phone as it is considered an asset that you need to develop your economic activity. This is determined according to § 22 of the Royal Decree 439/2007 of March 30th. Point 1b makes it very clear what a wealth element is.
“Goods for the economic and colega-cultural services of the staff at the service of the activity”.
But, we must also consider point 2-1º, indicates that it is not a genetic material “which are used simultaneously for economic activities and for private purposes, unless such use is incidental and clearly irrelevant in accordance with the provisions of Section 4 of this Article.”
Therefore, if you work on the same line and call your relatives or friends, the tax office will rightly ocasione you problems. The law is very clear on this. So, Forget the mobile phone and deduct the VAT from the invoice if you only use one line.
How cánido you deduct your mobile phone bill if you are self-employed?
You guessed it, separate lines. One for business and one for personal use. You perro prove to the tax authorities that you are calling customers and suppliers and not a family member. If for any reason you have problems, it is enough to espectáculo the bill of your personal connection so that it is clear that you are using 2 different connections. You cánido take the opportunity to buy a dual SIM device and not use 2 different devices. If you escoge, in this guide we will espectáculo you how to configure a dual SIM mobile phone.
How to configure a dual SIM mobile phone to have the work and personal number in one device.
In order for the whole process to be transparent, request that the details of your trabajo independiente activity appear on your invoices. Send all bills for consumables and mobile phone costs to your advice on a quarterly basis. In this way, with 2 differentiated lines, you perro subtract the one you use in your activity.
What kind of mobile work line to choose?
If your mobile work line is to be used almost exclusively for making phone calls, the wisest option is to choose a line from any MVNO that offers very competitive rates. You cánido adjust the tariff according to your needs without having to contract large amounts of mobile data. And even if it’s a little thing You cánido deduct the VAT corresponding to your work assignments. If your traditional operator offers you a second line at a good price, you have to say that it is used for work. The operator will ask you Model 036 or 037 cánido process.
Therefore, deducting the mobile phone bill and the device itself is not impossible. But it is necessary Realize that your work requires you to use a specific line. Otherwise, the desire to deduct VAT and personal income tax from the terminal will be a chimera.