{"id":32514,"date":"2025-11-25T16:59:21","date_gmt":"2025-11-25T15:59:21","guid":{"rendered":"https:\/\/www.cinc.com\/?p=32514"},"modified":"2025-11-27T19:03:35","modified_gmt":"2025-11-27T18:03:35","slug":"deduccio-fiscal-dun-master-per-a-autonoms-que-cal-tenir-en-compte","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/deduccio-fiscal-dun-master-per-a-autonoms-que-cal-tenir-en-compte\/","title":{"rendered":"Deducci\u00f3 fiscal d\u2019un m\u00e0ster per a aut\u00f2noms: qu\u00e8 cal tenir en compte"},"content":{"rendered":"\n<p class=\"has-x-large-font-size\">Poden els aut\u00f2noms deduir-se un m\u00e0ster en el seu IRPF?<\/p>\n\n\n\n<p>S\u00ed, per\u00f2 sempre dependr\u00e0 de la relaci\u00f3 del m\u00e0ster amb la teva activitat professional.<br>La Direcci\u00f3 General de Tributs ha aclarit que, perqu\u00e8 una despesa com la d\u2019un m\u00e0ster sigui dedu\u00efble, ha d\u2019estar vinculada a la generaci\u00f3 d\u2019ingressos de la teva activitat econ\u00f2mica. Aix\u00f2 significa que nom\u00e9s els cursos o estudis que realment aportin valor al teu treball i que puguis justificar podran deduir-se.<\/p>\n\n\n\n<p class=\"has-x-large-font-size\">Quines condicions ha de complir la despesa per ser dedu\u00efble?<\/p>\n\n\n\n<p>Perqu\u00e8 un aut\u00f2nom pugui deduir-se el cost d\u2019un m\u00e0ster, \u00e9s important tenir en compte el seg\u00fcent:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La despesa ha d\u2019estar directament relacionada amb l\u2019activitat que desenvolupes.<\/li>\n\n\n\n<li>\u00c9s necessari conservar la factura original o simplificada del pagament del m\u00e0ster, que quedi registrada en els teus llibres comptables obligatoris.<\/li>\n\n\n\n<li>Si el m\u00e0ster s\u2019ha pagat en m\u00e9s d\u2019un exercici fiscal, la despesa es pot imputar proporcionalment a cada per\u00edode, sempre que no s\u2019hagi optat pel criteri de cobraments i pagaments.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-x-large-font-size\">Qui comprova la relaci\u00f3 entre la despesa i els ingressos?<\/p>\n\n\n\n<p>La verificaci\u00f3 que el m\u00e0ster realment contribueix a l\u2019activitat econ\u00f2mica i a l\u2019obtenci\u00f3 d\u2019ingressos correspon als \u00f2rgan de gesti\u00f3 i inspecci\u00f3 de l\u2019Impost. Per tant, \u00e9s recomanable guardar tota la documentaci\u00f3 i evid\u00e8ncies que demostrin la relaci\u00f3 professional del curs.<\/p>\n\n\n\n<p class=\"has-x-large-font-size\">Qu\u00e8 passa si la despesa no est\u00e0 justificada o no est\u00e0 vinculada a l\u2019activitat?<\/p>\n\n\n\n<p>Si no pots demostrar que el m\u00e0ster aporta a la teva activitat econ\u00f2mica, la despesa no podr\u00e0 considerar-se dedu\u00efble. Aix\u00f2 podria generar ajustos en la declaraci\u00f3 de l\u2019IRPF en cas d\u2019inspecci\u00f3. Per aix\u00f2, sempre conv\u00e9 planificar i registrar correctament aquestes despeses.<\/p>\n\n\n\n<p class=\"has-x-large-font-size\">Consell pr\u00e0ctic per a aut\u00f2noms<\/p>\n\n\n\n<p>Si est\u00e0s pensant a realitzar un m\u00e0ster per millorar la teva activitat professional, guarda tota la documentaci\u00f3, registra correctament la despesa i assegura\u2019t que el contingut del curs estigui alineat amb la teva feina di\u00e0ria. Aix\u00ed maximitzar\u00e0s la possibilitat que pugui deduir-se fiscalment.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cinc.com\/ca\/contacte\/\" target=\"_blank\" rel=\"noreferrer noopener\">Necessites m\u00e9s informaci\u00f3? Envia&#8217;ns la teva consulta<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Descobreix com els treballadors aut\u00f2noms poden deduir un m\u00e0ster de la seva declaraci\u00f3 de la renda i quines condicions han de complir perqu\u00e8 la despesa sigui v\u00e0lida.<\/p>\n","protected":false},"author":25,"featured_media":32510,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[76],"class_list":["post-32514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280.jpg",1280,854,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280-150x150.jpg",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280-300x200.jpg",300,200,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280-768x512.jpg",768,512,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280-1024x683.jpg",960,640,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280.jpg",1280,854,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280.jpg",1280,854,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280.jpg",300,200,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280.jpg",400,267,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/adult-3052244_1280.jpg",600,400,false]},"uagb_author_info":{"display_name":"Neus Coll","author_link":"https:\/\/www.cinc.com\/ca\/author\/neus-coll\/"},"uagb_comment_info":0,"uagb_excerpt":"Descobreix com els treballadors aut\u00f2noms poden deduir un m\u00e0ster de la seva declaraci\u00f3 de la renda i quines condicions han de complir perqu\u00e8 la despesa sigui v\u00e0lida.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/32514","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=32514"}],"version-history":[{"count":3,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/32514\/revisions"}],"predecessor-version":[{"id":32579,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/32514\/revisions\/32579"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/32510"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=32514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=32514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=32514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}