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V2639-25 23 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Master costs deductible only if linked to business income

An independent consultant asks whether the cost of an executive master's degree can be deducted as training expense. The DGT states that deductibility depends on proving a link between the expense and income, and on proper documentary justification.

The question raised

To determine the deductibility of the cost of the master's degree undertaken by the applicant as training expenses, for the purpose of determining their net income from economic activities.

The DGT's ruling

In order for the master's degree expense to be deductible from the net income of the economic activity, it must comply with the principle of correlation with income. The verification of said link is a matter of fact that must be assessed by the management and inspection bodies. Furthermore, the expense must be justified by an original or simplified invoice and recorded in the taxpayer's mandatory books.

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