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V0949-15 26 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Master's degree expenses are only deductible if incurred after the start of professional activity and meet deductibility requirements

A dentist inquired whether expenses for a master's degree started before commencing professional activity could be deducted. The DGT ruled that expenses incurred prior to the start of the activity are not deductible, while subsequent expenses depend on their necessity and correlation with income.

The question raised

Deducibilidad de los gastos que supone el master que está realizando.

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