Impossibility of deducting master's degree tuition fees from Personal Income Tax

The Directorate General of Taxes (DGT) has issued a ruling that clarifies the situation of workers attempting to apply their academic training costs as deductible expenses in their Personal Income Tax (IRPF) return.

What the DGT has ruled

The query concerned the possibility of deducting expenses derived from master's degree tuition. After analyzing the current regulations, the advisory body has determined that these costs cannot be deducted from employment income.

The basis for this resolution lies in Article 19 of Law 35/2006 (LIRPF). This regulation establishes an exhaustive list of concepts that can be considered deductible expenses for taxpayers receiving employment income. Since master's degree tuition fees do not appear within that exhaustive list of permitted concepts, the Administration does not allow their application.

What this means for you

This ruling has a direct impact on workers seeking to reduce their taxable base through the deduction of professional training expenses. Although the training may be necessary for the development of their professional activity or to improve employability, current regulations do not contemplate this type of expenditure as a deductible expense in the IRPF.

In practical terms, any amount destined for the payment of master's degree tuition or similar training programs must be borne entirely by the taxpayer, without the possibility of offsetting it against their income in the annual tax return.

What you should do

In light of this resolution, it is fundamental for taxpayers to keep in mind the exhaustive nature of deductible expenses in the IRPF. To avoid possible requests for information or supplementary assessments by the Tax Administration, these concepts should be avoided in the income tax return.

Each tax situation is unique, so it is recommended to assess the composition of declared expenses to ensure they strictly comply with current regulations.