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V0605-25 1 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Deductibility of study expenses depends on correlation with income

A self-employed tax advisor asks whether expenses from their Law Degree can be deducted to improve services. The DGT states that deductibility is conditional on proving a correlation between the expense and the activity's income.

The question raised

Deductibility of expenses derived from pursuing a Degree in the determination of the net income of their activity.

The DGT's ruling

The deductibility of expenses is subject to the principle of correlation with income, and it must be proven that they were incurred in the course of the activity. The verification of such link is a matter of fact that falls under the responsibility of the management and inspection bodies. For deduction purposes, the expense must be justified by an invoice or supporting document and recorded in the mandatory books.

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