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A dietary technician has enquired whether the cost of a university degree can be deducted as a training expense in their economic activity. The 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 grado en concepto de gastos de formación, a los efectos de determinar su rendimiento neto de la actividad económica desarrollada.
La deducibilidad de los gastos requiere que se acredite que se han ocasionado en el ejercicio de la actividad, cumpliendo el principio de correlación con los ingresos. 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 justificativo y registrado en los libros obligatorios.
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