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V2112-25 6 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Master tuition fees cannot be deducted from income tax

A resident doctor asks whether tuition fees for a professional training master can be deducted from income tax. The DGT responds that these expenses are not deductible.

The question raised

Possibility of deducting master's degree tuition fees.

The DGT's ruling

Article 19 of Law 35/2006 establishes an exhaustive list of deductible expenses for income from employment. Master's degree tuition fees are not included in said list of permitted concepts.

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