10.4.3. For extracurricular foreign language learning expenses

For the concept of expenses for extracurricular learning of foreign languages, 15 percent will be deducted from the amounts allocated to said learning, with a limit of 100 euros per child.

Requirements

1. Only expenses incurred on children that give rise to the minimum for descendants will be eligible to deduct.

2. Children must complete the second cycle of early childhood education, primary education, compulsory secondary education, high school and specific vocational training cycles.

3. This deduction may only be applied to taxpayers whose total taxable base, in individual taxation, does not exceed the amount of 12,500 euros, and 25,000 euros in the case of joint taxation.

If the requirements are not met, ## the amounts paid as expenses for studying abroad will not be deductible, nor will the expenses incurred for summer camps, both abroad and in the national territory, for learning a language. In the case of expenses incurred in bilingual schools, only the portion of the expense allocated to learning a foreign language will be deductible when it is an extracurricular activity.

If children live with both parents and they choose to file individual tax returns, the deduction will be prorated equally in each of their tax returns.

Completion

A data capture window will open in which you must indicate the amount paid with the right to deduction.

You must then indicate whether the children who cause the expense are common to both spouses or are the property of the tax return holder, and whether the children of the holder live with both parents. If this last box is checked, each parent must declare half of the amount paid.