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Form 100. Personal Income Tax Return 2023

10.4.5. For extracurricular foreign language learning expenses

Amount

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

Requirements and conditions

  • Only expenses incurred on children that give rise to the minimum for descendants will be eligible to deduct.

  • Children must complete the second cycle of early childhood education, primary education, compulsory secondary education, high school and specific vocational training cycles.

  • The total taxable base may not exceed 52,800 euros for joint taxation and 33,000 euros for 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 the invoices or equivalent documents that justify the expense at the disposal of the tax authorities.

Amounts paid as expenses for studying abroad or expenses arising from summer camps abroad or in the national territory for learning a language will not be deductible. In the case of expenses incurred in bilingual schools, only the portion 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 pay half of the amount paid.

  • The number of children causing the expense will be recorded in the boxes provided 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 recorded in the "Children of both spouses" box. Otherwise, or when there is a marriage and the option has been chosen to capture data individually, the number of children will be reflected in the box "children of the declaration holder" indicating, additionally, whether the children live with both parents.