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A consultant has enquired whether expenses for a business management master's degree can be deducted from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) states that deductibility is conditional upon proving that the expense was incurred in the course of business activities and is directly correlated with income generation.
Cuestión planteada Si los gastos asociados al máster son deducibles en el IRPF al determinar al rendimiento neto de su actividad.
En el método de estimación directa, la deducibilidad de los gastos requiere que se acredite su correlación con los ingresos de la actividad. La comprobación de dicha vinculación es una cuestión de hecho que deben determinar 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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