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A self-employed worker inquired whether the cost of a private training course related to her business activity is deductible. The DGT stated that deductibility depends on proving the correlation between the expense and income, as well as providing proper documentation.
Cuestión planteada Determinar la deducibilidad del coste del mencionado curso de en concepto de gastos de formación, a los efectos de determinar su rendimiento neto de la actividad económica desarrollada.
La deducibilidad de los gastos está condicionada al principio de correlación con los ingresos, debiendo acreditarse que se han ocasionado en el ejercicio de la actividad. La comprobación de dicha vinculación es una cuestión de hecho que corresponde a los órganos de gestión e inspección. Además, el gasto debe estar justificado mediante factura o documento equivalente y registrado en los libros-registro obligatorios.
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