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V1724-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Training expenses are deductible if their correlation with business income can be proven

A professional has enquired whether the cost of a specialist course related to their economic activity can be deducted. The DGT states that deductibility depends on proving the correlation between the expense and income, as well as meeting all justification requirements.

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2015-06-02PublishedPublished 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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