Training that is not for your activity
Training is deductible when it updates knowledge you use in the activity. A course with no link to that activity is not. There is a separate guide on training that is linked to the work. Not every course counts.
There has to be a link
A course, a master’s degree or a certificate belongs in the review when the content updates what you already practise. If the syllabus has no relation to the activity, the invoice does not become an expense because it is in your name.
- It updates knowledge for the activity.
- With no link, it is not this expense.
- Not every course counts.
The guide on linked training is separate
A course that is linked to the activity is covered elsewhere. The case here is the opposite. You confirm the category, and do not mark 100% because you paid the fee. The overview is in deductible expenses.
Common questions
Is every course deductible?
No. Only when it updates knowledge you use in the activity. A course with no such link is not.
Does this page cover training that is for my trade?
No. There is a separate guide for training linked to the activity. Here a course without that link does not count.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.