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A professional inquired whether master's course and internship expenses incurred before registering as a self-employed individual are deductible. The DGT responds that they are not deductible as they occurred before the start of economic activity.
Cuestión planteada Si a efectos del Impuesto sobre la Renta de las Personas Físicas tienen el carácter de deducibles los gastos satisfechos tanto en 2025 como en 2026.
El inicio de la actividad profesional se entiende producido desde que se realizan entregas, prestaciones, adquisiciones de bienes o servicios, cobros, pagos o se contrata personal con la finalidad de intervenir en la producción o distribución. Los gastos cuyo devengo se produjo con anterioridad al inicio de la actividad no son deducibles en la determinación del rendimiento neto. La DGT solo responde sobre el ejercicio 2026 por no haberse formulado la consulta antes de finalizar el plazo del ejercicio 2025.
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