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A self-employed individual asks whether university expenses are deductible from their economic activity. The DGT states that deductibility depends on proving a correlation between the expense and income generation.
Cuestión planteada Si los gastos derivados de los estudios universitarios realizados pueden considerarse fiscalmente deducibles en la determinación del rendimiento neto de su actividad económica en el IRPF, en particular, si cabe entenderlos como gastos necesarios para la obtención de ingresos al estar vinculados con la mejora de los conocimientos y capacidades utilizados en el desarrollo de dicha actividad.
La deducibilidad de los gastos está condicionada por el principio de su correlación con los ingresos. Debe acreditarse que se han ocasionado en el ejercicio de la actividad. La comprobación de dicha correlación es una cuestión de hecho que corresponde a los órganos de gestión e inspección. El gasto debe estar justificado mediante factura o documento que acredite el gasto y registrado en los libros obligatorios.
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