Back to index
V5405-16 21 December 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · monte vecinal en mano común

Training expenses for managers may be deductible if necessary for communal woodland activities

A communal woodland community has enquired whether it can deduct tuition fees for courses taken by its members. The Directorate-General for Taxes (DGT) has ruled that such expenses are deductible provided the course is necessary for the management of the woodland and the recipient performs direct management tasks.

The question raised

Question raised 1. Whether the direct financing, through the total or partial payment of the course tuition fees to the community members who are accepted into it, by the community, is deductible in Corporate Income Tax for the purposes of Article 112 of the Corporate Income Tax Law.

The DGT's ruling

The costs of financing courses are deductible if the content is necessary for the development of the activities or the work of the person directly managing the forest. Otherwise, they shall not be deductible. Furthermore, these costs could reduce the taxable base if they are considered costs for the conservation and maintenance of the forest or the financing of public services of social interest that benefit the community.

Email
Contact