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MEDIUM
FISCAL

Master costs deductible only if linked to business income

V2639-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2639-25
Published
23 Dec 2025

Summary

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

Lifecycle

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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