Deductibility of language course expenses.

The deductibility of language course expenses depends on their direct connection with the economic activity carried out.

In the case of self-employed individuals, these expenses may be considered tax-deductible provided that the language is clearly related to the professional activity. For example, when the language is necessary to communicate with clients or suppliers, provide services abroad, carry out international consulting, tourism, foreign trade, global digital marketing activities, etc. In such cases, the expense is deemed necessary for obtaining income and is therefore deductible for Personal Income Tax and, where applicable, VAT purposes.

For the expense to be accepted, the general deductibility requirements must be met: it must be linked to the activity, properly supported by a full invoice issued in the name of the self-employed individual or the company, recorded in the accounts, and paid through traceable means.

Conversely, if the course is general or educational in nature without a direct link to the activity (for example, learning for personal interest or cultural improvement), the Tax Authorities may consider it a non-deductible personal expense.

For companies (SL), the criterion is similar: the course must be related to the company’s activity or to the functions performed by the employee or director. In such cases, it may also be treated as corporate training expenditure.

In summary, the key factor for deductibility is demonstrating the correlation between the language course and the generation or improvement of business income.