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Practical Income Manual 2021.

For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and mid-level vocational training

Regulations: Art. 7 bis Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by Legislative Decree 1 /2009, April 21.

Amount and maximum limit of the deduction

  • The 100 per 100 of the amounts paid in the tax period for the following concepts:

    • - acquisition of school supplies
    • - textbooks
    • - transport
    • - school uniform
    • - school canteens
    • - Educational reinforcement
  • This deduction has the following limits:

    1. A maximum limit of 100 euros , for the first descendant or adoptee.

    2. 50 additional euros for each of the remaining descendants or adoptees.

Requirements and other conditions for the application of the deduction

  • The expenses that give rise to the deduction are those incurred by descendants or adoptees that give rise to the application of the minimum per descendant and who are enrolled in early childhood education, primary education, compulsory secondary education, high school and vocational training. middle grade .

    Descendants are considered to be those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in the terms provided for in current legislation.

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to deduction arises, is not greater than :

    • - 39,000 euros in individual taxation.

    • - 52,000 euros in joint taxation.

  • That the expense is justified through an invoice that must meet all the conditions established in the Regulation that regulates billing obligations approved by Royal Decree 1619/2012, of 30 November.

    The invoice received by the taxpayer must be kept during the prescription period , a copy of which is admitted in the event that two or more taxpayers have the right to the deduction and do not opt, or cannot opt for joint taxation.

  • When several taxpayers have different degrees of relationship with the person pursuing the studies that give rise to the right to the deduction, only those of the closest degree may apply the deduction.

  • When two or more taxpayers are entitled to this deduction, the deduction (and the limit of the deduction) will be prorated among them in equal shares .

    As a general rule, only taxpayers in whose name the invoice supporting the expenses is issued will be entitled to apply the deduction. However, in the case of marriages under a community regime, the amounts paid will be attributed to both spouses in equal parts, so both parents could apply the deduction on half of the amounts paid for the expenses caused by the children, although the invoice is in the name of only one of them.