For education expenses

Regulations: Art. 2.13 Consolidated Text of the Law on Fiscal Measures in the area of taxes ceded by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria

Amount and joint limit of the deduction

• 100% of the amounts paid by the taxpayer for expenses for the acquisition of textbooks published for the compulsory education taken by his/her children or descendants .

• 15 percent of the amounts paid by the taxpayer during the tax period for language teaching as an extracurricular activity , received by his or her children or descendants during the stages corresponding to compulsory education in:

  • - educational centers;

  • - other public or private centers or

  • - by natural persons registered in the corresponding section of the IAE .

• The sum of the two previous deductions may not exceed 200 euros per family unit . 

Requirements and other conditions for the application of the deduction

• In the case of individual taxation the deduction will be prorated in half to each parent .

  The apportionment of the deduction will be applied to the parent with the right to apply it when the remaining parent does not have such right (for example, for having resided in another Autonomous Community).

• The basis for this deduction will be the amounts justified with invoice and paid by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions , to the persons or entities that provide the services.

  Under no circumstances , will amounts paid through cash deliveries give the right to practice this deduction.