Deduction for computer or mobile phone in the company

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

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

At Contaldia, specialists in tax, accounting and labor advice for Odoo users, we explain when you can deduct these expenses and how to properly justify them to the Tax Office.

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

🔍 What does the Treasury say?

The Directorate General 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 it is used in the development of a professional activity.

👉 Only the following expenses are deductible:

• They are directly related to the activity.
• They must be justified and recorded in the accounting records.
• They are used exclusively for work.

It is not enough to have a bill in your name or to say that you use it for work.

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

📞 What if I use the same mobile phone for everything?

It is highly recommended to have a separate line for your professional activity.

This makes it easier to justify to the tax authorities and avoids potential conflicts in case of an audit.

💻 What can I deduce?

You can deduct computers, tablets, mobile 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 amortization, that is, little by little, according to the percentages set by tax regulations.

🧮 Practical example:

If you buy a computer for €1,200, you will have to amortize it over several years applying the corresponding rate (usually 26% per year).

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

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

Personal invoices are not tax-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 business.
• Usage logs (apps, emails, professional software, timekeeping, etc.).
• Internal policies or contracts that prove it.

💡 Contaldia Tip:

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

⚖️ What should be improved?

It would be desirable for the Treasury to establish clearer criteria on mixed use (personal/professional), to avoid disparate interpretations and provide greater legal certainty to the self-employed and SMEs.

✅ Conclusion

Remember these three key points before deducting any expenses:

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 Odoo Accounting environment, ensuring that your deductions are secure, justified, and correctly accounted for.

If you have any questions, contact your Contaldia advisor. We're here to help.