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V2267-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Master cost may be deductible if considered remuneration for senior management functions

A company asks whether the cost of a master's degree for its administrator (solo entrepreneur) is deductible under Corporate Tax. The DGT states that expenses for remuneration to administrators for senior management functions are not liberalities and may be deductible if legal requirements are met.

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2025-11-25PublishedPublished 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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