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Form 100. Personal Income Tax Declaration 2023

10.4.5. For extracurricular foreign language learning expenses

Amount

For the concept of expenses for extracurricular learning of foreign languages, 15% of the amounts allocated to said learning will be deducted with a limit of 110 euros per child .

Requirements and conditions

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

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

  • The total tax base may not exceed 52,800 euros in joint taxation and 33,000 euros in individual taxation.

  • If the children live with both parents and they opt for individual taxation, both the amounts paid and the maximum limit of the applicable deduction will be prorated.

  • The taxpayer must keep, at the disposal of the Tax Administration, the invoices or equivalent documents that justify the expense.

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.

Completion

Through a data capture window you must indicate: 

  • The amount of the expense paid by the holder of the declaration. If the children live with both parents, each of them will contribute half of the amount paid.

  • The number of children that causes the expense will be entered in the boxes enabled for this purpose, taking into account that the same child should only be reflected in one of the boxes.

    In the case of marriage, if the children are common to both spouses, they will be entered in the "Children of both spouses" box. In another case, or when there is a marriage, individual data capture has been chosen, the number of children will be reflected in the "children of the holder of the declaration" box, additionally indicating whether the children live with both parents.