Self-employed individuals may only deduct doctoral thesis expenses if they are linked to their income

The deductibility of costs associated with high-level training, such as a doctoral thesis, has raised doubts among professionals taxed under the direct estimation regime. The Directorate General of Taxes (DGT) has specified the requirements necessary for these expenses to be included in the calculation of net income for Personal Income Tax (IRPF).

What the DGT has ruled

The inquiry establishes that, to determine net income under the direct estimation regime, the rules of Corporate Tax must be applied. In this sense, expenses related to a doctoral thesis will only be deductible if three fundamental conditions are met:

• Correlation with income: It must be proven that the costs were incurred in the course of the activity and are directly related to the generation of income.
• Documentary justification: The expense must be duly supported by an invoice and recorded in the mandatory accounting books.
• Factual link: Verifying the relationship between research costs and activity income is a matter of fact that management and inspection bodies must assess.

What this means for you

If you are a self-employed professional conducting a doctoral thesis, it is not enough for the training to be necessary for your professional profile. The Administration will require proof that said research has a direct impact on the generation of your current income. The burden of proof lies with the taxpayer, who must demonstrate that the expense is not a personal investment or a mere update of knowledge, but rather an operating cost linked to the economic activity.

What you should do

To avoid contingencies during an inspection, it is necessary to analyze the real connection between the subject of the thesis and the activity that generates income. It is fundamental to have solid documentation that allows for the accreditation of such a link and to ensure that all costs, such as tuition or associated materials, are correctly recorded in the accounting in accordance with the General Tax Law.