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V1331-24 ·7 June 2024 ·consulta-vinculante Medium impact
Tax

Deductibility of master's degree expenses depends on their correlation with business income

A dentist using the direct estimation method has enquired whether the costs of an orthodontics master's degree are deductible. The DGT indicates that deductibility depends on proving that the expense was incurred in the course of business activities and its correlation with income.

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2024-06-07PublishedPublished 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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