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V0949-15 ·26 March 2015 ·consulta-vinculante Medium impact
Tax

Master's degree expenses are only deductible if incurred after the start of professional activity and meet deductibility requirements

A dentist inquired whether expenses for a master's degree started before commencing professional activity could be deducted. The DGT ruled that expenses incurred prior to the start of the activity are not deductible, while subsequent expenses depend on their necessity and correlation with income.

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2015-03-26PublishedPublished 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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