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A self-employed lawyer inquired whether the cost of a master's degree and Bar Association fees are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that deductibility depends on whether the expenses are incurred after the commencement of the activity and their correlation with income.
Cuestión planteada A los efectos del Impuesto sobre la Renta de las Personas Físicas, si el importe pagado por el máster y las cuotas que satisface al Colegio de Abogados tienen la consideración de gasto deducible en la determinación del rendimiento neto de actividades económicas.
Los gastos devengados antes del inicio de la actividad profesional no son deducibles. Para los gastos devengados tras el inicio, la deducibilidad está condicionada a que se acredite su necesidad para la obtención de ingresos y su correlación con ellos. Además, deben estar justificados con factura original y registrados en los libros contables obligatorios.
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