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A professional inquired whether the cost of a master's degree completed abroad before commencing their business activity is deductible. The Directorate General for Taxes (DGT) ruled that it is not deductible because the expense was incurred prior to the start of the professional activity.
Cuestión planteada A los efectos del Impuesto sobre la Renta de las Personas Físicas, si el coste del mencionado Master tiene la consideración de gasto deducible en la determinación del rendimiento neto de actividades económicas.
El inicio de una actividad profesional se entiende producido desde que se realizan adquisiciones de bienes o servicios con la finalidad de intervenir en la producción o distribución. Dado que el máster se cursó antes de la declaración censal de alta y del inicio de la actividad, el gasto no es deducible. Los ingresos y gastos deben imputarse al periodo en que se produzca su devengo, respetando la correlación entre ellos.
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