10.5.17. For study expenses in education

For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and mid-level vocational training.

The taxpayer may deduct 100% of the amounts paid in the tax period for the acquisition of school supplies, textbooks, transportation and school uniform, school cafeterias and educational reinforcement, up to maximum of 100 euros for the first descendant or adoptee and an additional 50 euros for each of the remaining meet the requirements.

Descendants are considered to be those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in the terms provided for in current legislation.

Requirements

• That descendants or adoptees, including those supervised or fostered under the terms provided for in current legislation that give rise to the application of the minimum per descendant and who are enrolled in early childhood education, primary education, compulsory secondary education, baccalaureate and graduate vocational training means regulated in the Personal Income Tax Law.

• That the sum of the general tax base and the savings tax base of the declaration corresponding to the year in which the right to deduction originates is not greater than:

  • 39,000 euros in individual taxation.

  • 52,000 euros in joint taxation.

• That the expense is justified through an invoice that must meet all the conditions established in the Regulations that regulate billing obligations. The invoice received by the taxpayer must be kept during the limitation period, and a copy of it will be accepted in the event that two or more taxpayers have the right to the deduction and do not opt, or cannot opt, for joint taxation.

• When several taxpayers have a different degree of relationship with the person pursuing the studies that give rise to the right to the deduction, only those of the closest degree may practice the deduction. When two or more taxpayers are entitled to this deduction, the deduction will be prorated between them in equal parts.

Completion

Section A) will only be completed when the descendants are common to both spouses and the amounts have been paid, by both, in equal parts. The amount obtained in the declaration of one of the spouses will be transferred, by the program, to the declaration of the other.

In the rest of the cases, including those in which the children are common to both spouses, the amounts paid by each of them are not equal or, when there is a marriage, individual data capture has been chosen, section B will be completed. ).

The program will calculate the most favorable deduction.