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V2984-21 ·24 November 2021 ·consulta-vinculante Medium impact
Tax

Training expenses are deductible if their correlation with business income can be proven

A self-employed worker inquired whether the cost of a private training course related to her business activity is deductible. The DGT stated that deductibility depends on proving the correlation between the expense and income, as well as providing proper documentation.

In 6 key points

How it affects those involved

This ruling clarifies the requirements for self-employed individuals to deduct training costs, emphasizing the need for a direct link to business revenue and rigorous record-keeping.

Lifecycle

2021-11-24PublishedPublished 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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