In the business world, there is a very fine line between client entertainment and personal expenses. Many entrepreneurs believe that as long as they do not exceed certain limits, everything is under control. However, a recent and significant court ruling from December 2025 has changed the rules of the game, and at Consultinfo, we want you to be prepared.
The three myths you must forget today
1. “If Hacienda accepted it last year, it´s fine”.
This is the most common mistake. Many clients believe that the Tax Administration´s silence in previous years is a permanent “green ligth”. The reality is that each fiscal year is independent. If Hacienda did not review an expensive un the past, it does not mean it was correct; it simply means it was not audited. Now, judges have made it clear that a previous error or oversight by the Administration does not grant you the right to continue miscalculating you expenses in the future.
2. “Having the invoice in the client’s name is enough.”
It is no longer enough to request an invoice and simply write the contact’s name on the back. The court now requires the entrepreneur to prove that the expenses had a direct business purpose (for example, closing a contract or building loyalty with an investor). Without a coherent and demonstrable explanation, the invoice alone is not sufficient for a tax deduction.
3. “1% of my income is deductible without questions.”
There is a widespread belief that you can automatically spend up to 1% of your annual turnover on client entertainment. This is an error. That 1% is a maximum cap, not an automatic right. If you cannot prove the link between the expenses and your professional activity, Hacienda can reject even a 10-euro receipt, even if you are well below that 1% limit according to Article 15 of the Ley del Impuesto sobre Sociedades.
The invoice is just the beginning
To ensure you can deduct your expenses with total security and avoid scares during an inspection, we help you comply with three basic pillars:
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Real identification: Knowing exactly who is being invited or who the gift is for.
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Documentary justification: The “what” is not enough; you must keep the “why.” Emails, calendar appointments, or linked contracts are your best allies.
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Absolute separation: Maintaining a total barrier between your personal purchases and your professional activity expenses.
Sleep soundly with expert management
Our accounting goes beyond simple addition and subtraction. At Consultinfo, we analyze your expenses under a magnifying glass, applying the exact criteria that judges are demanding right now. This detailed analysis is an advanced consultancy service specifically designed for those seeking legal certainty and peace of mind.
If you would like us to review your spending policy to ensure it meets the 2026 criteria and protect your assets from potential audits, we are at your full disposal.
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