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A professional inquires whether she can deduct her children's summer school expenses from her economic activity. The DGT responds that this is not possible because the expense has no correlation with the generation of income.
Question posed: Deductibility in Personal Income Tax (IRPF) of expenses for children's summer school.
Expenses are deductible if it is proven that they were incurred in the course of the activity and are related to the generation of income. Hiring a summer school for children has no correlation with the economic activity carried out, and therefore is not a deductible expense.
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