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V3285-23 ·21 December 2023 ·consulta-vinculante Medium impact
Tax

Deductibility of training expenses depends on their correlation with business income

A programmer inquires whether the tuition fees for a Computer Engineering degree can be deducted as a business expense. The DGT indicates that deductibility is conditional upon proving the correlation between the expense and income, as well as providing proper documentation.

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2023-12-21PublishedPublished 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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