Keeping up to date? What could be more natural than to keep up to date?
Training courses are 100% deductible 👨🏫. You deduct not only the registration fees, but also any associated costs (transport, accommodation, meals, materials, etc.). The important thing is to be able to prove that they help maintain or increase your business results (see Is this expense deductible?). If the training is for a new activity, it must be in the same sector (specialization).
Does deductibility depend on the subject? The subject can be technical or related to personal development (communication coaching, stress management, etc.). Please note that language courses are systematically rejected, unless it's an English course (for example) specific to the vocabulary of your business.
And what about the form? The form can include a book, a magazine and periodical, a conference and seminar or an online course.
💡 Are you an IT consultant taking a Spanish course for your next vacation in Spain? Not a good idea. On the other hand, if you're taking an IT vocabulary-specific Spanish course to better communicate with your customers in Spain, that's a different story!