Training linked to the activity
Training related to what you do, invoiced to you, is a typical expense to study in the quarter. It is not deductible at 100% merely because it is a course.
What to look at
A deductible expense must relate to the activity, be justified, and be recorded. There is no closed list. A course, a master’s degree, or a certificate belongs in that review when the invoice is in your name and the content is linked to the activity. The app proposes deductibility from the category and the rules you configure. You confirm. It is not a tax opinion and it does not replace your gestoría.
- Invoice in your name.
- Content linked to the activity.
- It is not marked at 100% automatically.
How to keep the document
A photo or PDF goes through the AI, which extracts the fields, and on WhatsApp you confirm the summary. You can also create it offline and sync later; AI extraction waits for a connection. The confirmed expense enters the calculation of 303 and 130. You or your gestoría file those returns, even if the app generates the BOE file. More in deductible expenses and expense tracking.
Common questions
Is every course 100% deductible?
It is not marked at 100% automatically. It is a typical expense to study when it is invoiced to you and linked to the activity. You confirm the proposal.
Do I need an invoice?
You need the document, related to the activity and recorded. The category proposes deductibility and you confirm. It does not replace your gestoría.
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.