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V3089-23 ·24 November 2023 ·consulta-vinculante Medium impact
Tax

Deductibility of master's degree expenses depends on their correlation with business income

A consultant has enquired whether expenses for a business management master's degree can be deducted from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) states that deductibility is conditional upon proving that the expense was incurred in the course of business activities and is directly correlated with income generation.

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2023-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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