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V3285-23 21 December 2023 · 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 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.

The question raised

To determine the deductibility of the cost of the aforementioned tuition fee 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 is conditioned by the principle of their correlation with income, and it must be proven that they were incurred in the course of the activity. The verification of said correlation 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 and recorded in the taxpayer's mandatory books. If these requirements are met, the amount of the tuition fee shall be deductible.

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