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V3631-15 ·19 November 2015 ·consulta-vinculante Medium impact
Tax

Deductibility of doctoral courses depends on their correlation with business income

A query was raised regarding whether the cost of doctoral courses is deductible as a training expense within a financial consultancy business. The Directorate General for Taxes (DGT) indicates that deductibility depends on proving that the expense was incurred in the course of business activities and that it correlates with income.

In 6 key points

How it affects those involved

This ruling clarifies the strict requirements for tax-deductible training expenses, emphasizing the need for a direct link between professional development and revenue generation.

Lifecycle

2015-11-19PublishedPublished 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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