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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 al principio de su correlación con los ingresos, debiendo 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. Para su deducibilidad, el gasto debe estar convenientemente justificado y registrado en los libros obligatorios. Si el gasto es deducible, podrá deducirse el importe total del mismo.
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