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Form 100. Personal Income Tax Return 2023

10.1.13. For educational expenses

Amount

15% of the amounts paid in the tax period for school or extracurricular teaching expenses for languages, IT or both, with a maximum of 150 euros per year for each descendant.

Requirements and conditions

  • The amounts paid to educational centres for schooling expenses, in the proportion corresponding to said subjects or courses, as well as those taught in a foreign language, will be considered school teaching expenses for languages, computer science, or both. This proportion will be determined based on the total number of teaching hours that these subjects or courses represent in the total number of teaching hours in the school year.

  • Extracurricular language or computer teaching expenses will be considered to include teaching services for these subjects provided by other types of centres, whether private or public, official or not, such as official language academies and schools.

    Amounts paid to individuals registered under the corresponding section of the Tax on Economic Activities (IAE) in exchange for private classes given on such subjects on an individual basis in private homes or in places not specifically designated or organized for such purpose will also be considered as such.

  • The deduction will be applied to those descendants for whom the person is entitled to the minimum per descendant.

  • The sum of the general and savings tax bases cannot exceed 80,000 euros in individual taxation or 100,000 euros in joint taxation.

  • The deduction will be applied by anyone who actually pays the expenses.

    Therefore, if the payment is made from an account held by both spouses, members of a common-law couple or parents, said expenses will be deemed to be paid by both account holders.

    If payments are made from a private account of one of the parents whose funds come from a private source, it will be the latter who is entitled to the deduction based on the amounts paid.

    In the event that payments are made with joint money, the deduction will be applied equally by both spouses. This is regardless of whether the account from which payments are made only has one holder or whether the receipt that the centre may issue is in the name of only one of the ascendants.

  • When there is more than one taxpayer entitled to the deduction, it will be applied based on the amounts that each taxpayer has paid, with a maximum joint deduction of 150 euros per descendant.

  • Justification of expenses incurred, both for school and extracurricular education, as the latter is defined in the previous point, will be made through the corresponding invoice, substitute document, supporting document or receipt, where appropriate, depending on the regulations applicable in this area.

Completion

For each descendant, the amount that entitles them to the deduction and the number of people entitled to it will be recorded.