Skip to content
V2939-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Deductibility of a Master's degree for the self-employed depends on its correlation with business income

A self-employed professional has enquired whether the cost of a Master's degree related to their professional activity can be deducted. The Directorate General for Taxes (DGT) indicates that deductibility depends on proving the link between the expense and the activity, as well as meeting requirements for justification and accounting records.

In 6 key points

Lifecycle

2018-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact