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V3020-20 6 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Deductibility of training expenses depends on their correlation with business income

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.

The question raised

To determine the deductibility of the cost of the aforementioned degree as training expenses, for the purpose of determining the net yield of the economic activity carried out.

The DGT's ruling

The deductibility of expenses requires proof that they were incurred in the course of the activity, complying with the principle of correlation with income. The verification of such connection is a matter of fact that falls under the responsibility of 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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