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V2856-23 24 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

The deductibility of study expenses depends on their correlation with activity income

A professional inquires whether the expenses for their double degree in Law and Business Administration are deductible for Personal Income Tax (IRPF) purposes. The DGT indicates that deductibility is conditional upon proving the correlation between the expense and the income from the activity.

The question raised

Question posed: Whether the expenses being incurred in their studies are deductible for Personal Income Tax (IRPF) as an expense when determining the net income of their activity.

The DGT's ruling

For the determination of net income under the direct estimation method, expenses are deductible if it is proven that they were incurred in the exercise of the activity. Verifying the correlation between study expenses and the generation of income is a matter of fact to be assessed by the management and inspection bodies. Furthermore, the expense must be justified by an invoice or supporting document and recorded in the mandatory books.

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