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Form 100. Personal Income Tax Return 2023

10.12.6. For educational expenses

Amount

  • 15% of school and language teaching expenses.

  • 5% of the costs of purchasing clothing for exclusive school use.

Limit

The amount to be deducted may not exceed 412.40 euros for each of the children or descendants who generate the right to the deduction. In the event that the taxpayer is entitled to deduct school expenses, the above limit will be raised to 927.90 euros for each of the children or descendants.

In the case of children or descendants who are studying the first cycle of Early Childhood Education during the year, the limit will be 1,031 euros for each of them.

Requirements and conditions

  • Taxpayers may deduct educational expenses incurred during the tax period by children or descendants who generate the right to the minimum for descendants.

  • Only parents or ascendants who live with their school-aged children or descendants may apply the deduction. When a child or descendant lives with both parents or ascendants, the amount of the deduction will be prorated equally in the tax return of each of them, in the event that they opted for individual taxation.

  • Only taxpayers whose taxable base (sum of the general taxable base and savings) together with that of the other members of the family unit does not exceed the amount resulting from multiplying 30,930 euros by the number of members of the family unit will be entitled to apply the deduction.

    If it is a conjugal family unit (as regulated in article 82.1.1 of the Personal Income Tax Law), all members of the family unit integrated into it will be counted, regardless of whether or not they opt for the joint tax regime and whether or not they are required to file a return.

    If the family unit is single-parent or non-conjugal, all members of the family unit that theoretically correspond to each taxpayer must be taken into account, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law, regardless of whether or not they choose to pay taxes under the joint tax regime and whether or not they are required to file a return.

  • Taxpayers must be in possession of the corresponding supporting documents proving payment of the items subject to deduction.

Deduction base

The deduction base will be constituted by the amounts paid for the concepts of schooling and acquisition of clothing for exclusive school use by children or descendants during the corresponding stages of Early Childhood Education, Compulsory Basic Education and Basic Vocational Training, referred to in articles 3.3, 3.10, 4 and 14.1 of Organic Law 2/2006, of May 3, on Education, as well as for language teaching, whether it is taught as an extracurricular activity or if it has the character of special regime education.

The schooling expenses and purchase of school clothing that are eligible for deduction can only be those incurred by children or descendants who are studying in the school stages indicated above, which is only possible in the case of studying in Spain. Consequently, expenses incurred for education abroad are not deductible.

In the case of children or descendants who are enrolled in the first cycle of Early Childhood Education referred to in article 14.1 of Organic Law 2/2006, of May 3, on Education, the deduction base will consist exclusively of the amounts paid for the concept of schooling that are not paid through public prices or through private prices authorized by the Administration

The deduction base will be reduced by the amount of scholarships and grants obtained from the Community of Madrid or any other Public Administration that cover all or part of the aforementioned expenses.

School expenses.

  • In public and private schools with educational agreements, education must be free, so no student enrolled in such a school will be able to bear any costs related to schooling. It will be possible to cover tuition costs in non-subsidized private schools.

  • Expenses for meals, transportation, etc. will not be deductible. issued by the educational center that, although indirectly linked to teaching, do not correspond to it.

  • Expenses for the purchase of textbooks will also not be deductible.

Language Teaching.

The deduction covers expenses derived from language teaching exclusively in the following cases:

  • Special regime teaching provided in official language teaching centres.

  • Language teaching as an extracurricular activity acquired either by the educational center, at the expense of the students, or by the students themselves, provided that in the latter case the student is pursuing an official course.

  • Expenses incurred by summer camps abroad or in the national territory for learning a language cannot be deducted since the term “extracurricular activity” indicates that language teaching must be received in the same period in which official teaching is received. Therefore, expenses incurred during non-school periods or by descendants who are not pursuing official studies will not be eligible for deduction.

Expenses for clothing for exclusive school use.

The deduction may only be applied to clothing or footwear required or authorized by the guidelines of the educational center where the student studies during the formative stages corresponding to the second cycle of Early Childhood Education and Compulsory Education (Primary Education and Compulsory Secondary Education) and Basic Vocational Training. The deduction covers all clothing required by the center.

In the case of children or descendants who are enrolled in the first cycle of Early Childhood Education referred to in article 14.1 of Organic Law 2/2006, of May 3, on Education, the deduction base will consist exclusively of the amounts paid for the concept of schooling that are not paid through public prices or through private prices authorized by the Administration.

Completion

If the sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be a part exceeds the result of multiplying 30,930 euros by the number of them, he or she is not entitled to the deduction and therefore should not reflect data in this window.

If this is not the case, you must record for each child or descendant who generates the right to the deduction the amount of expenses paid by the holder of the declaration, detailing, as appropriate, what are school expenses, language teaching expenses and clothing acquisition expenses, without including the amounts paid with the amount of the scholarships and grants obtained.

It will also indicate in the column corresponding to each child whether or not he or she lives with both parents or ascendants and the number of members of the family unit.