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A dentist enquires whether the cost of a postgraduate course can be deducted as a training expense within their economic activity. The DGT indicates that deductibility is conditional upon proving the correlation between the expense and income, as well as proper documentation.
Cuestión planteada Determinar la deducibilidad del coste del mencionado curso postgrador en concepto de gastos de formación, a los efectos de determinar su rendimiento neto de la actividad económica desarrollada.
Para que un gasto sea deducible en el método de estimación directa, debe cumplir el principio de correlación con los ingresos. La comprobación de si el curso de postgrado está vinculado a la obtención de ingresos es una cuestión de hecho que deben valorar los órganos de gestión e inspección. Además, el gasto debe estar justificado mediante factura o documento equivalente y registrado en los libros-registro obligatorios.
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