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V3020-20 ·6 October 2020 ·consulta-vinculante Medium impact
Tax

Deductibility of training expenses depends on their correlation with business income

A dietary technician has enquired whether the cost of a university degree can be deducted as a training expense in their economic activity. The DGT indicates that deductibility is conditional upon proving the correlation between the expense and the income generated.

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2020-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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