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Practical Income Manual 2021.

For extracurricular foreign language learning expenses

Regulations: Art. 4 bis of the Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding 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 studying corresponding to the second cycle of early childhood education, primary education, compulsory secondary education, high school and specific vocational training cycles .

    The part of the expense corresponding to foreign language teaching that is carried out during the school year outside the hours corresponding to the curriculum is deductible. Among others, expenses for attendance at an official language school or for attendance at an academy are included. of languages.

    On the contrary, expenses incurred from studying abroad or those incurred from summer camps abroad or in national territory for learning a language will not be deductible.

    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.

  • 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 give the right to the application of the minimum by 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 may be taken into account, which, in turn, give the right to the minimum for descendants .
  • If children live with both parents and they opt for individual taxation, the deduction will be prorated equally in the return of each of them .

    The same criteria as for the application of the regional deduction for the acquisition of textbooks are applicable to this deduction in relation to the cohabitation requirement and the proration.

  • That the sum of the general tax base and the tax base of the taxpayer's savings boxes [ 0435 ] and [ 0460 ] of the declaration, do 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 .