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Practical manual for Income Tax 2023.

For educational expenses

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

Deduction amounts

  • 15 percent of schooling expenses.

  • 15 percent of language teaching costs.

  • 5% 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 made up of the amounts paid for 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 Organic Law 2/2006, of May 3, on Education.

    Clarifications: In public and private schools with educational agreements, education must be free, so no student enrolled in such a school will be able to bear any costs related to schooling. It will be possible to cover tuition fees at non-subsidised private schools.

    Expenses for dining, transportation, etc will not be deductible. issued by the educational center that, although indirectly linked to teaching, do not correspond to it. Expenses for the purchase of textbooks will also not be deductible.

    "Purchase 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 to clothing or footwear required or authorized by the guidelines of the educational center where 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 regime education. The deduction covers expenses derived from language teaching exclusively in the following cases:

    1. Special regime teaching provided in official language teaching centres.

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

    Note: The deduction base will be reduced by the amount of scholarships and grants 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 deduction base will consist exclusively of 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 give rise to 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 general and savings tax base of the taxpayer, together with that corresponding to the rest of the members of his family unit , sum of boxes [0435] and [0460] of the declaration, does not exceed the amount in euros corresponding to multiplying by 30,930 the number of members of said family unit .

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

    For the purposes of applying the deduction, the taxable base of your family unit will be taken into account in an aggregate manner, regardless of whether or not there is an obligation to file a tax return. In the case of joint taxation, the taxable base of said declaration will be the one 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 school-aged children or descendants will be entitled to apply for the deduction. When a child or descendant lives with both parents or ascendants, the amount of the deduction will be prorated equally in the declaration of each of them, in the event that they opted for individual taxation.

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

Maximum deduction limits

The amount to be deducted may not exceed:

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

  • 927.90 euros for each of the children or descendants in the event that the taxpayer is entitled to deduct, in addition to the expenses in the previous paragraph or exclusively, for schooling expenses . This limit will be 1,031 euros for each of the children or descendants who are studying during the year in the ## first cycle of Early Childhood Education and whose expenses give the right to this deduction .