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V1200-17 ·18 May 2017 ·consulta-vinculante Medium impact
Tax

Deductibility of training expenses depends on their correlation with business income

A lawyer has enquired whether the cost of a degree in criminology can be deducted as a training expense within their economic activity. The DGT indicates that deductibility is conditional upon proving the correlation between the expense and the income generated.

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2017-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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