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A lawyer has enquired whether the cost of a degree in criminology can be deducted as a training expense within their economic activity. The DGT indicates that deductibility is conditional upon proving the correlation between the expense and the income generated.
Cuestión planteada Determinar la deducibilidad del coste del mencionado grado en concepto de gastos de formación, a los efectos de determinar su rendimiento neto de la actividad económica desarrollada.
Para que un gasto sea deducible en el método de estimación directa, debe cumplir el principio de correlación con los ingresos. La vinculación entre el gasto de formación y la obtención de ingresos es una cuestión de hecho que debe comprobar la inspección. Además, el gasto debe estar justificado con factura y registrado en los libros obligatorios.
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