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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.
Cuestión planteada Si la matrícula del máster puede considerarse gasto deducible en la determinación del rendimiento neto del trabajo. En caso afirmativo, forma de inclusión en la autoliquidación del Impuesto sobre la Renta de las Personas Físicas, imputación temporal y si es necesario presentar una autoliquidación complementaria en caso de devolución parcial posterior por reconocimiento de créditos.
La matrícula de un máster no tiene la consideración de gasto deducible en la determinación del rendimiento neto del trabajo. Según el artículo 19.2 de la LIRPF, los gastos deducibles son exclusivamente los enumerados en dicho precepto, y el concepto consultado no se encuentra entre ellos.
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