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A civil engineer has enquired whether the cost of an official master's degree can be deducted as a training expense within their professional activity. The Directorate General for Taxes (DGT) indicates that deductibility is conditional upon proving the correlation between the expense and the income generated.
Cuestión planteada Determinar la deducibilidad del coste del mencionado master oficial en concepto de gastos de formación, a los efectos de determinar su rendimiento neto de la actividad económica desarrollada.
Para que el gasto de un máster sea deducible en el método de estimación directa, debe acreditarse su correlación con los ingresos de la actividad económica. La comprobación de dicha vinculación es una cuestión de hecho que corresponde a los órganos de gestión e inspección. Además, el gasto debe estar justificado con factura y registrado en los libros obligatorios.
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