For educational expenses

Regulations: Articles 15 and 60 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and maximum limit of the deduction

15 percent of the amounts paid in the tax period for school or extracurricular teaching expenses for languages, computer science, or both.
1. Expenses for language or computer school tuition
  
  The amounts paid to educational centres for schooling expenses, in the proportion corresponding to said subjects or courses, as well as those taught in a foreign language, will be considered school teaching expenses for languages, computer science, or both. This proportion will be determined based on the total number of teaching hours that these subjects or courses represent in the total number of teaching hours in the school year.
2. Extracurricular language or computer teaching expenses .
  
  This will be considered as those amounts paid in consideration for the teaching services of said subjects provided by other types of centres not included in the previous section (school teaching expenses), whether private or public, official or not, such as academies and official language schools. Amounts paid to individuals registered under the corresponding section of the Tax on Economic Activities (IAE) in exchange for private classes given on such subjects on an individual basis in private homes or in places not specifically designated or organized for such purpose will also be considered as such.
The maximum amount of the deduction may not exceed 150 euros per year for each descendant.

The deduction will be applied to those descendants for whom is entitled to the minimum per descendant.
That the of the general and savings tax bases, boxes [0435] and [0460 ] of the declaration, is not greater than:
- - 80,000 euros in individual taxation.
- - 100,000 euros joint taxation.
The deduction will be made by taxpayer who effectively pays the expenses.
When there is more than one taxpayer entitled to apply the deduction, it will be applied based on the amounts that each declarant has paid, with a maximum limit of 150 euros per year for each descendant.

In the event that payments are made with joint money, the deduction will be applied equally by both spouses. This is regardless of whether the account from which payments are made only has one holder or whether the receipt that the centre may issue is in the name of only one of the ascendants.

Personal income tax payers who have applied this deduction will be required to retain the supporting documents and documents that prove their right to enjoy this deduction for the maximum limitation period.

Justification of expenses incurred, both for school and extracurricular education, will be made through the corresponding invoice, substitute document, receipt or voucher, as appropriate.
By order of the head of the Ministry responsible for Finance, specific justification obligations may be established for the control of this deduction.

Note: No specific order has been approved for 2022 in this regard.