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Form 100. 2019 Personal Income Tax return

10,12,6. For educational expenses

Taxpayers may deduct the educational expenses incurred during the tax period by children or descendants who generate a right to the tax-free threshold for descendants.

Only parents or ascendants living with their children or children in school can apply the deduction. When a child or descendant lives with both parents or ascendants, the amount of the deduction will be prorated equally in the tax return of each of them, if they opt for individual taxation.

Deduction percentages

  • 15% Of the school fees. 100

  • 10% Of the language teaching expenses. 100

  • 5% Of the expenses of acquiring clothing for exclusive school use. 100

Limit

The amount to be deducted may not exceed 400 euros for each of the children or descendants that generate the right to deduction.

In the event of the existence of schooling expenses, exclusively or in concurrence with expenses for language teaching and/or the purchase of clothing, the previous limit will be 900 euros for each of the children or descendants. In the case of children or descendants who are studying for the first cycle of Child Education, this limit will be 1,000 euros.

Requirements

Only taxpayers whose taxable base (sum of the general tax base and savings) together with that of the other members of the family unit do not exceed the amount resulting from multiplying 30,000 euros by the number of members of the family unit.

Deduction base

The deduction base will be constituted by the amounts paid for the concepts of schooling and the acquisition of clothing for the exclusive school use of children or descendants during the second cycle of Child Education, Compulsory Basic Education and Basic Vocational Training, which refer to the articles 3,3, 3,10, 4 and 14,1 of Organic Law 2/2006, of 3 May, on Education, as well as on teaching languages, whether they are taught as extracurricular activities or whether they are special education.

The costs of schooling and the acquisition of school clothing subject to deduction can only be those paid by children or descendants who study at the school stages indicated above, which is only possible in the event of studying in Spain. As a result, the expenses paid for education abroad are not deductible.

This deduction base will be reduced by the amount of grants and grants obtained from the Community of Madrid or from any other Public Administration that cover all or part of the aforementioned expenses.

School fees.

  • In public and private schools with an educational concert, education must be free, so no student included in a centre of this kind can bear expenses related to schooling. If it will be possible to bear schooling costs in non-affiliated private centres.

  • Dining, transport, etc. costs will not be deductible. Turned by the educational centre, which, although indirectly linked to teaching, do not correspond to it.

  • Nor will expenses for acquiring text books be deductible.

Language Teaching.

The deduction covers expenses derived from language teaching exclusively in the following cases:

  • Special teaching that is taught in official language teaching centres.

  • Language teaching as an extracurricular activity acquired either by the school, charged to the students or by the students themselves, provided that in the latter case the student is studying an official study.

  • Expenses arising from summer camps abroad or in national territory for learning a language cannot be the purpose of the deduction since the term "extracurricular activity" indicates that language teaching must be received in the same period when official teaching is received. Therefore, the expenses paid in non-reading periods or by descendants who do not have official studies will be left aside from the deduction.

Expenses for changing rooms for exclusive school use.

Only the deduction for clothing or footwear required or authorised by the guidelines of the educational centre in which the student is studies are carried out during the training stages corresponding to the second cycle of Child Education and Compulsory Education (Primary Education and Compulsory Secondary Education) and Basic Vocational Training. The deduction covers all the clothing required by the centre.

In the case of children or descendants who are in school in the first cycle of Child Education referred to in Article 14,1 of the Act organic 2/2006, of 3 May, on Education, the deduction base will be constituted exclusively by the amounts paid by the concept of schooling that is not paid at public prices or at private prices authorised by the Administration

Completion

The declarant shall reflect for each child or descendant that generates the right to deduction the amount of the expenses paid, detailing, as applicable, what are school expenses, language teaching expenses and expenses for acquiring changing rooms, not including amounts paid for the amount of grants and grants obtained.

The number of people entitled to apply the deduction will also be indicated in the corresponding column for each child. For example, if the right to apply the deduction corresponds to two people, it must include only 50% of these expenses in the boxes corresponding to expenses paid.

It must also reflect the number of members of the family unit.