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Practical Income Manual 2022.

For educational expenses

Regulations: Articles 15 and 60 Law 5/2021, of October 20, on Assigned 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 of languages, computer science or both.

    1. Language or computer school teaching expenses

      Expenses for school language teaching, computer science, or both, will be considered the amounts paid to educational centers for school expenses, in the proportion corresponding to said subjects or subjects, as well as those that are taught in a language. foreign. This proportion will be determined based on the total number of teaching hours that said subjects or subjects represent in the set of teaching hours of the school year.

    2. Expenses for extracurricular language or computer education .

      This consideration will be those amounts paid in consideration for the teaching services of said subjects provided by other types of centers not included in the previous section (school teaching expenses), whether private or public, official or not, such as academies and official language schools. The amounts paid to individuals, registered in the corresponding heading of the Tax on Economic Activities (IAE), in consideration for the private classes that, on an individual basis, are taught on said subjects in private homes or in places, will also have this consideration. not specifically intended or organized for such purpose.

  • The maximum amount of the deduction may not exceed 150 euros per year for each descendant.

Requirements and conditions of application

  • The deduction will be applied to those descendants for whom is entitled to the minimum per descendant.

  • That the sum of the tax bases general and savings, 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 the taxpayer who effectively satisfies the expenses.

  • When there is more than one taxpayer entitled to the application of the deduction, it will be applied based on the amounts that each taxpayer has paid, with a maximum limit of 150 euros per year for each descendant.

    If payments are made with marital money, the deduction will be applied in halves by both spouses. And this is regardless of whether the account from which payments are made only has one owner or whether the proof that the center can issue, if applicable, is only in the name of one of the ascendants.

Formal obligations

  • Personal income tax taxpayers who have applied this deduction will be obliged to keep the supporting documents and documents that prove the right to enjoy this deduction during the maximum limitation period.

    The justification of the expenses incurred, both for school and extracurricular education, will be made through the corresponding invoice, substitute document, receipt or receipt, if applicable.

  • By order of the head of the Ministry responsible for Finance, specific justification obligations may be established, aimed at controlling this deduction.

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