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Form 100. Personal Income Tax Declaration 2021

10.4.3. For extracurricular foreign language learning expenses

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

Requirements

  1. They will only give the right to deduct expenses incurred by children that entitle them to the minimum for descendants.

  2. Children must complete second cycle studies in early childhood education, primary education, compulsory secondary education, baccalaureate and specific vocational training cycles.

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

  4. The taxpayer must keep the invoices or equivalent documents at the disposal of the Tax Administration.

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

If the children live with both parents and they opt for individual taxation, the deduction will be prorated equally in the declaration of each of them.

Completion

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

Next, it will reflect the number of children who cause the expense and are common to both spouses and/or those who belong to the holder of the declaration, taking into account that the same child should only be reflected in one of the boxes.

In addition, it will indicate whether or not the children of the holder of the declaration live with both parents. If they live together, each of the parents must declare half of the amount of the expense paid.