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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.
Cuestión planteada Determinar la deducibilidad del coste del máster que realiza el consultante en concepto de gastos de formación, a los efectos de determinar su rendimiento neto de actividades económicas.
Para que el gasto del máster sea deducible en el rendimiento neto de la actividad económica, debe cumplir el principio de correlación con los ingresos. La comprobación de dicha vinculación es una cuestión de hecho que deben valorar los órganos de gestión e inspección. Además, el gasto debe estar justificado con factura original o simplificada y registrado en los libros obligatorios del contribuyente.
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