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A law graduate inquired whether the cost of a master's degree required for legal practice could be deducted as a business expense. The Directorate General for Taxes (DGT) ruled that it is not deductible because the expense was incurred before the professional activity had officially commenced.
Cuestión planteada A los efectos del Impuesto sobre la Renta de las Personas Físicas, si el coste del mencionado Master tiene la consideración de gasto deducible en la determinación del rendimiento neto de actividades económicas.
El inicio de una actividad profesional se entiende producido desde que se realizan adquisiciones de bienes o servicios con la finalidad de intervenir en la producción o distribución. Dado que el devengo del máster fue anterior a la declaración censal de alta y al inicio de la actividad, el gasto no es deducible en la determinación del rendimiento neto.
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