Deduction for computer or mobile phone in the company

💻 Can I deduct the computer or mobile phone I use for work?

If you are self-employed or a business owner and use electronic devices such as computers, tablets, or mobile phones in your daily life, this information is for you.

At Contaldia, specialists in tax, accounting, and labor consulting for Odoo users, we explain to you when you can deduct these expenses and how to justify them correctly to the tax authorities.

It's not about deducting for the sake of it, but doing so with criteria and tax security.

🔍 What does the tax authority say?

The General Directorate of Taxes, in its binding consultation V1233-25 (July 4, 2025), has clarified how the purchase of a computer or mobile phone should be treated when used in the development of a professional activity.

👉 Only expenses that:

• Are directly related to the activity.
• Are justified and recorded in accounting.
• Are used exclusively for work.

It's not enough to have an invoice in your name or say that you use it for work.

If the use is mixed (professional and personal), you can only deduct it if the private use isminimal and accessory, and you can prove it.

📞 What if I use the same phone for everything?

The most advisable thing is to have a separate line for your professional activity.

This facilitates justification before the tax authorities and avoids potential conflicts in case of an audit.

💻 What can I deduct?

You can deduct computers, tablets, phones, and even other electronic equipment or vehicles, as long as they are related to your economic activity.

In the case of computer equipment, the expense is deducted through depreciation, that is, gradually, according to the percentages set by tax regulations.

🧮 Practical example:

If you buy a computer for €1,200, you must depreciate it over several years applying the corresponding rate (usually the 26% annual).

Everything must be correctly recorded in your accounting or in your Odoo Accounting environment.

⚠️ Important: Invoices must be in the name of the professional or the company.

Personal invoices are not deductible.

🧾 How do I prove that the use is professional?

There is no closed list, but you can provide evidence such as:

• The equipment is located in your office or work area.
• It is insured as a professional asset.
• You have another device for personal use.
• The line or contract is in the name of your activity.
• Usage records (apps, emails, professional software, time tracking, etc.).
• Internal policies or contracts that support it.

💡 Contaldia Tip:

Keep screenshots, emails, or usage reports. The more evidence you have, the lower the riskin a future audit by the Tax Agency.

⚖️ What should improve?

It would be desirable for the Tax Agency to establish clearer criteria on mixed use (personal/professional), to avoid disparate interpretations and provide greater legal certainty to freelancers and small businesses.

✅ Conclusion

Remember these three keys before deducting any expense:

1. It must be directly related to your activity.
2. You must be able to demonstrate its professional use.
3. Transparency and prudence are your best allies.

📩 At Contaldia, we review and classify your expenses directly from your environment Odoo Accounting, ensuring that your deductions are safe, justified, and properly accounted for.

If you have questions, contact your Contaldia advisor We are here to help you.