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A self-employed professional has enquired whether the cost of a Master's degree related to their professional activity can be deducted. The Directorate General for Taxes (DGT) indicates that deductibility depends on proving the link between the expense and the activity, as well as meeting requirements for justification and accounting records.
Cuestión planteada Cómo se puede deducir fiscalmente a efectos del IRPF, el coste del mencionado máster.
Para que el gasto de un máster sea deducible en estimación directa, debe acreditarse su correlación con los ingresos de la actividad económica. La comprobación de dicha vinculación es una cuestión de hecho que corresponde a la inspección. El gasto debe estar justificado con factura y registrado en los libros contables. Su imputación temporal se realiza por el criterio de devengo, salvo que se opte por el criterio de caja.
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