For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and mid-level vocational training
Regulations: Additional Provision Four. Two Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21
Note: The conditions and amounts indicated below for this deduction will apply in the tax periods 2022 and 2023 , replacing those provided for in article 7 bis of the Revised Text.
Amount and maximum limit of the deduction
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100 percent of the amounts paid in the tax period for the following concepts:
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This deduction has the following limits :
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A maximum limit of 120 euros , for the first descendant or adopted child.
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60 additional euros for each of the remaining descendants or adopted children.
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Requirements and other conditions for the application of the deduction
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The expenses that give rise to the deduction are those incurred by descendants or adopted children that give rise to the application of the minimum per descendant and are enrolled in early childhood education, primary education, compulsory secondary education, high school and intermediate vocational training .
are considered to be those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in accordance with the terms provided for in current legislation.
Please note that, as of September 3, 2021, the date of entry into force of Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being eliminated for adults, for whom curatorship and other measures to support their legal capacity are established.
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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 the deduction originates, is not greater than :
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That the expense is justified by invoice which must meet all the conditions established in the Regulation governing billing obligations approved by Royal Decree 1619/2012, of November 30.
The invoice received by taxpayer must be kept for the limitation period , and a copy of it will be accepted in the event that two or more taxpayers are entitled to the deduction and do not, or cannot, opt for joint taxation.
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When several taxpayers have different degrees of kinship with the person who is pursuing the studies that give rise to the right to the deduction, only those with the closest degree may apply for the deduction.
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When two or more taxpayers are entitled to this deduction, the deduction (and the deduction limit) will be prorated among them in equal parts .
As a general rule, only taxpayers in whose name the invoice justifying the expenses is issued will be entitled to apply the deduction. However, in the case of married couples under a community property 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 expenses incurred by the children, even if the invoice is in the name of only one of them.