Skip to content
Back to index
V2744-23 9 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Transport costs are not deductible from employment income earned from teaching courses

A taxpayer inquired whether transport expenses incurred while teaching courses could be deducted as employment income. The Directorate General for Taxes (DGT) ruled that the list of deductible expenses under Personal Income Tax (IRPF) is exhaustive and does not include transport.

The question raised

Deductible expenses in the provision of training courses as income from employment without being self-employed, specifically, the possibility of deducting transport to the center.

The DGT's ruling

The provision of courses is classified as income from employment, unless there is an organization of production means or human resources on one's own account. In the case of income from employment, deductible expenses are limited exclusively to those provided for in Article 19.2 of the LIRPF. Any concept not included in said article may not be used to reduce the gross employment income.

Book your free first meeting