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V0899-14 1 April 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Deductibility of specialist master's degrees depends on their correlation with business income

An economist seeks advice on whether the cost of a specialist tax master's degree can be deducted as a training expense. The DGT indicates that deductibility is conditional upon proving its correlation with the income generated by the professional activity.

The question raised

To determine the deductibility of the cost of the tax specialization master's degree undertaken by the taxpayer as training expenses, for the purpose of determining their net income from economic activities.

The DGT's ruling

The deductibility of expenses requires proof that they were incurred in the course of the activity, under the principle of correlation with income. The verification of such link between the master's degree and the generation of income is a matter of fact that must be determined by the management and inspection bodies. Furthermore, the expense must be justified by an invoice and recorded in the mandatory books of the direct estimation regime.

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