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Practical Income Manual 2022.

For educational expenses

Regulations: Articles 11 and 18.2 and 4.d) Text Recast of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Deduction amounts

  • 15 percent of school expenses.

  • 10 percent of language teaching expenses.

  • 5 percent of the costs of purchasing clothing for exclusive school use.

Deduction base

  • The deduction base, except for children or descendants who are enrolled in the first cycle of Early Childhood Education, is constituted by the amounts paid by the following concepts:

    "Schooling" during the stages corresponding to the second cycle of Early Childhood Education, Compulsory Basic Education and Basic Vocational Training, referred to in articles 3.3, 3.10, 4 and 14.1 of the Organic Law 2/2006, of May 3, on Education.

    Precisions: In public centers and in private centers with an educational agreement, education must be free, so no student included in a center of such characteristics will be able to bear expenses related to schooling. Yes, it will be possible to bear school expenses in non-subsidized private centers.

    Dining expenses, transportation, etc. will not be deductible. issued by the educational center that, although indirectly linked to teaching, do not correspond to it. Expenses for purchasing textbooks will not be deductible either.

    "Acquisition of clothing for exclusive school use" during the stages corresponding to the second cycle of Early Childhood Education, Compulsory Basic Education and Basic Vocational Training, referred to in articles 3.3, 3.10 , 4 and 14.1 of Organic Law 2/2006, of May 3, on Education.

    Precision: The deduction may only be applied for clothing or footwear required or authorized by the guidelines of the educational center in which the student is studying. The deduction covers all clothing required by the center.

    "Language teaching" whether it is taught as an extracurricular activity or as special education. The deduction includes expenses derived from language teaching exclusively in the following cases:

    1. Special regime education taught in official language teaching centers.

    2. Language teaching as an extracurricular activity acquired either by the educational center, at the expense of the students, or by the students themselves directly, provided that, in the latter case, the student is pursuing an official study.

    Note: The deduction base will be reduced by the amount of scholarships and aid obtained from the Community of Madrid or any other Public Administration that cover all or part of the aforementioned expenses.

  • In the case of children or descendants who are enrolled in the first cycle of Early Childhood Education referred to in article 14.1 of Organic Law 2/2006, of May 3, on Education, The base of deduction will be constituted exclusively by the amounts paid for the concept of schooling that are not paid through public prices or through private prices authorized by the Administration.

Requirements and other conditions for the application of the deduction

  • The educational expenses that qualify for this deduction are those incurred during the tax period by the children or descendants for whom they are entitled to the minimum for descendants regulated in the Personal Income Tax Law.

  • That the sum of the taxpayer's general tax base and savings, together with that corresponding to the rest of the members of his family unit , sum of boxes [0435] and [0460] of the declaration, do not exceed the amount in euros corresponding to multiplying by 30,000 the number of members of said family unit .

     The concept of family unit in Personal Income Tax is explained in Chapter 2.

    For the purposes of applying the deduction, the tax base of your family unit will be taken into account, in an aggregate manner, regardless of the existence or not of the obligation to declare. In the case of joint taxation, the tax base of said declaration will be taken into account for the purposes of the established limit.

  • Once the above requirements have been met, only parents or ascendants who live with their children or descendants in school will have the right to practice the deduction. When a child or descendant lives with both parents or ascendants, the amount of the deduction will be prorated in equal parts in the declaration of each of them, in case they opt for individual taxation.

    Note: Taxpayers who wish to apply this deduction must be in possession of the corresponding supporting documents proving payment of the items subject to deduction.

Deduction maximum limits

The amount to be deducted may not exceed:

  • 400 euros for each of the children or descendants who generate the right to deduction for language teaching expenses and/or the acquisition of clothing for exclusive school use.

  • 900 euros for each of the children or descendants in the event that the taxpayer has the right to make a deduction, in addition to the expenses of the previous paragraph or exclusively, for school expenses . This limit will be 1,000 euros for each of the children or descendants who study during the year in the first cycle of Early Childhood Education and whose expenses entitled to this deduction .