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MEDIUM
FISCAL

Deductibility of study expenses depends on correlation with income

V0605-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0605-25
Published
1 Apr 2025

Summary

A self-employed tax advisor asks whether expenses from their Law Degree can be deducted to improve services. The DGT states that deductibility is conditional on proving a correlation between the expense and the activity's income.

In 5 key points

Lifecycle

2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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