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V2639-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Master costs deductible only if linked to business income

An independent consultant asks whether the cost of an executive master's degree can be deducted as training expense. The DGT states that deductibility depends on proving a link between the expense and income, and on proper documentary justification.

In 6 key points

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2025-12-23PublishedPublished 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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