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A professional inquired whether the cost of a Master's degree for access to the legal profession is a deductible expense in their economic activity. The DGT ruled that it is not deductible because the expense was incurred before the formal commencement of their professional activity as a lawyer.
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 produce cuando se realizan adquisiciones de bienes o servicios con la finalidad de intervenir en la producción o distribución de bienes o servicios. Dado que el devengo del máster fue anterior al alta censal y al inicio de la actividad de abogado, las cantidades satisfechas no son deducibles en el rendimiento neto de dicha actividad.
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