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A translator has enquired whether the cost of a Master's degree can be deducted as a training expense within her professional activity. The Directorate General for Taxes (DGT) indicates that deductibility is conditional upon proving the correlation between the expense and the income generated.
Cuestión planteada Determinar la deducibilidad del coste del mencionado master en concepto de gastos de formación, a los efectos de determinar su rendimiento neto de la actividad económica desarrollada.
Para que un gasto sea deducible en el método de estimación directa, debe cumplir el principio de correlación con los ingresos. La comprobación de si el máster está vinculado a la obtención de ingresos es una cuestión de hecho que deben determinar los órganos de gestión e inspección. Además, el gasto debe estar justificado mediante factura o documento justificativo y registrado en los libros-registro obligatorios.
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