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A public employee asks whether expenses for a master's degree related to their job can be deducted. The DGT states this expense is not included in the list of deductible expenses.
Question posed: Whether the master's degree tuition fees can be considered a deductible expense in the determination of net employment income. If so, the method of inclusion in the Personal Income Tax return, the temporal imputation, and whether it is necessary to file a supplementary tax return in the event of a subsequent partial refund due to the recognition of tax credits.
Article 19.2 of Law 35/2006 establishes an exhaustive list of expenses deductible from income from employment. Master's degree tuition fees are not included in said provision; therefore, they cannot be used to reduce the gross employment income.
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