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A programmer inquires whether the tuition fees for a Computer Engineering degree can be deducted as a business expense. The DGT indicates that deductibility is conditional upon proving the correlation between the expense and income, as well as providing proper documentation.
Cuestión planteada Determinar la deducibilidad del coste de la mencionada matrícula 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 por el principio de su 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 del contribuyente. Si se cumplen estos requisitos, el importe de la matrícula será deducible.
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