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A self-employed lawyer inquired whether the cost of a master's degree in taxation could be deducted as a training expense. The DGT indicates that deductibility is conditional upon proving the correlation between the expense and the income generated by the activity.
Cuestión planteada Determinar la deducibilidad del coste del mencionado master oficial 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 correlación es una cuestión de hecho que corresponde a los órganos de gestión e inspección. Además, el gasto debe estar justificado mediante factura y registrado en los libros obligatorios.
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