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V0958-18 ·11 April 2018 ·consulta-vinculante Medium impact
Tax

Training and travel expenses are deductible if correlated with business income

A doctor enquires whether the costs of master's degrees, courses, transport, and hotels can be deducted as training expenses. The DGT indicates that deductibility depends on proving a correlation with the income generated by the activity.

In 6 key points

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2018-04-11PublishedPublished 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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