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Form 100. 2019 Personal Income Tax return

10.4.3. For expenses of extracurricular learning in foreign languages

For the concept of expenses in the extraschool learning of foreign languages, 15% of the amounts allocated to such learning will be deducted with the limit of 100 euros per child.


  1. Only the expenses incurred in the children who give the right to the tax-free threshold for descendants will be deducted.

  2. Children must study for the second cycle of child education, primary education, compulsory secondary education, high school and specific vocational training courses.

  3. Only taxpayers whose total taxable amount, in individual taxation, does not exceed 12,500 euros, and 25,000 euros in the event of joint taxation, can apply this deduction.

As the requirements are not met, the amounts paid as expenses for studying abroad and the expenses arising from summer camps both abroad and in national territory for learning a language will not be deductible.  In the case of expenses paid in bilingual schools, only that part of expenditure intended for foreign language learning will be deductible in the case of an extracurricular activity.

If the children live with both parents and they opt for individual taxation, the deduction will be prorated by equal parts in each of them'tax returns.


A window will open for data capture, where the amount paid with the right to deduction must be indicated.

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