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Form 100. Personal Income Tax Declaration 2023

10.1.13. For educational expenses

Amount

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

Requirements and conditions

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

  • The teaching services of these subjects provided by other types of centers, whether private or public, official or not, such as academies and official language schools, will be considered expenses for extracurricular language or computer education.

    The amounts paid to individuals, registered in the corresponding heading of the Tax on Economic Activities (IAE), in consideration for private classes that, on an individual basis, are taught on said subjects in private homes or in places not intended or organized specifically for this purpose.

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

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

  • Anyone who effectively pays the expenses will have the right to apply the deduction.

    Therefore, in the event that the payment is made from an account owned by both spouses, members of the common-law couple or parents, said expenses will be deemed to have been paid by both account holders.

    If payments are made from a private account of one of the parents whose funds are of private origin, it will be the parent who has the right to the deduction based on the amounts paid.

    If payments are made with marital money, the deduction will be applied in halves by both spouses. And this is regardless of whether the account from which payments are made only has one owner or whether the proof that the center can issue, if applicable, is only in the name of 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.

  • The justification of the expenses incurred, both for school and extracurricular education, as the latter is defined in the previous point, will be made by means of the corresponding invoice, substitute document, receipt or receipt, where applicable, depending on the regulations applicable in this ambit.

Completion

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