10.2.20. For expenses in support or reinforcement classes

Amount

The amount of the deduction will be 25% of the amounts allocated to the payment of support or reinforcement classes received by their descendants, during extracurricular hours, of the subjects taught in Early Childhood Education, Compulsory Basic Education and Basic Vocational Training, developed or taught both in the educational centers themselves and in external centers, whether public or private, as well as the amounts paid to individuals, registered in the corresponding section of the Tax on Economic Activities (IAE), in consideration for the private classes given on said subjects.

Limits and conditions

1. In the joint statements:

   • If the taxpayer is part of a "large family" and the sum of the general tax base and the savings tax base does not exceed 40,000 euros: up to a maximum of 300 euros per descendant.

   • If the taxpayer is not part of a "large family" and the sum of the general tax base and the savings tax base does not exceed 25,000 euros:

     • When the sum of taxable bases does not exceed 12,000 euros: up to a maximum of 200 euros per descendant.

     • When the sum of taxable bases is between 12,000.01 and 20,000.00 euros: up to a maximum of 100 euros per descendant.

     • When the sum of taxable bases is between 20,000.01 and 25,000.00 euros: up to a maximum of 80 euros per descendant.

2. In the individual statements:

   • If the taxpayer is part of a "large family" and the sum of the general tax base and the savings tax base does not exceed 30,000 euros: up to a maximum of 300 euros per descendant.

   • If the taxpayer is not part of a "large family" and the sum of the general tax base and the savings tax base does not exceed 12,500 euros:

     • When the sum of taxable bases does not exceed 6,500 euros: up to a maximum of 100 euros per descendant.

     • When the sum of taxable bases is between 6,500.01 and 10,000.00 euros: up to a maximum of 80 euros per descendant.

     • When the sum of taxable bases is between 10,000.01 and 12,500.00 euros: up to a maximum of 50 euros per descendant.

3. The resulting deduction must be reduced, for each descendant, by the amount corresponding to the aid received, in the tax period in question, from the Administration of the Autonomous Community of Aragon or any other public Administration that covers all or part of the expenses for the types of support or reinforcement indicated above.

4. For the application of the deduction, only those descendants who give the right to the application of the minimum for descendants established in the LIRPF will be taken into account.

5. For the purposes of this article, the concept of a large family is that established by Law 40/2003, of November 18, on the Protection of Large Families.

6. The deduction will be applicable to the parent who paid the amounts allocated to the payment of support or reinforcement classes. However, in the case of marriages with the economic regime of the Aragonese marital consortium or similar, the amounts paid will be attributed to both spouses in equal parts.

7. Documentary evidence of the expense must be provided by invoice or any other legal or economic means permitted by law, and payment for said expenses must be made by credit or debit card, bank transfer, personal check, or deposit into accounts with financial institutions.

Completion

For each of the descendants:

1. It will record the amounts paid for support or reinforcement classes that correspond to the holder of the declaration. If the spouse is also entitled to apply the deduction, each will pay 50% of the amounts paid.

2. If the spouse is entitled to apply the deduction for that descendant, he or she will indicate this by checking YES in the box provided for this purpose. Otherwise, enter No.

3. It will record the portion of the aid received for the payment of the support or reinforcement classes that correspond to the taxpayer.

Finally, you must indicate whether you are part of a large family by checking the box provided for this purpose.