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V1678-16 ·19 April 2016 ·consulta-vinculante Medium impact
Tax

Deductibility of a professional master's degree depends on its correlation with business income

A lawyer inquired whether the cost of a master's degree in family law could be deducted as a training expense. The DGT stated that deductibility depends on proving that the expense is linked to the performance of the economic activity.

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2016-04-19PublishedPublished 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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