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V2112-25 ·6 November 2025 ·consulta-vinculante Medium impact
Tax

Master tuition fees cannot be deducted from income tax

A resident doctor asks whether tuition fees for a professional training master can be deducted from income tax. The DGT responds that these expenses are not deductible.

In 5 key points

How it affects those involved

Tuition fees for mandatory professional training masters are not deductible from income tax.

Lifecycle

2025-11-06PublishedPublished 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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