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Practical manual for Income Tax 2021.

For extracurricular foreign language learning expenses

Regulations: Art. 4 bis of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount and limit of the deduction

  • 15 percent of the amounts allocated to extracurricular learning of foreign languages by children who are enrolled in studies corresponding to the second cycle of early childhood education, primary education, compulsory secondary education, high school and vocational training cycles.

    The portion of the expense corresponding to foreign language teaching that is carried out during the school year outside of the hours corresponding to the curriculum is deductible. Among others, this includes expenses for attending an official language school or attending a language academy.

    However, expenses incurred by studying abroad or by attending summer camps abroad or in the national territory to learn 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.

  • The limit for the application of this deduction will be 100 euros per child .

    The limit can be applied globally to the group of children who entitle them to the application of the minimum for descendants.

Requirements and other conditions for the application of the deduction

  • For the purposes of applying this deduction, only the expenses incurred by the children, which in turn give rise to the minimum for descendants, may be taken into account.

  • If children live with both parents s and they opt for individual taxation, deduction will be prorated equally in the declaration of each of them.

    The same criteria that apply to the application of the regional deduction for the purchase of textbooks apply to this deduction in relation to the requirement of cohabitation and the apportionment.

  • That the sum of the general tax base and the savings tax base of the taxpayer in boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:

    • - 12,500 euros in individual taxation.

    • - 25,000 euros in joint taxation.

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