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An independent doctor enquires whether expenses for his doctoral thesis can be deducted as business expenses. The DGT states that deductibility is conditional on proving a correlation between such expenses and income generation.
Cuestión planteada Si los gastos de matrícula y demás costes asociados a la tesis doctoral son deducibles en el IRPF como gasto de la actividad económica
Para determinar el rendimiento neto en estimación directa, se aplican las normas del Impuesto sobre Sociedades. Los gastos son deducibles si se acredita que se han ocasionado en el ejercicio de la actividad y están relacionados con la obtención de ingresos. La comprobación de dicha vinculación entre los costes de la tesis y los ingresos es una cuestión de hecho que deben valorar los órganos de gestión e inspección. Además, el gasto debe estar justificado con factura y registrado en los libros obligatorios.
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