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V0807-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

English language training costs are deductible if linked to economic activity

A lawyer inquired whether private English lessons and an overseas course could be deducted. The DGT ruled that these expenses are deductible provided their correlation with income generation is proven and all registration and justification requirements are met.

In 5 key points

How it affects those involved

This ruling clarifies the criteria for deducting professional development costs, emphasizing the need to demonstrate a direct link between the training and the taxpayer's business activities.

Lifecycle

2015-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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