For language teaching expenses
Regulations: Art. 1.Seventeen Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5
Amount and maximum limit of the deduction
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15 percent of the amounts paid for the expenses of extracurricular learning of foreign languages for the children who are enrolled in studies corresponding to the second cycle of early childhood education, primary education, compulsory secondary education, baccalaureate and specific vocational training cycles .
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The limit for the application of this deduction will be 300 euros per child .
Requirements and other conditions for the application of the deduction
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Only expenses incurred by children who, in turn, qualify for the application of the minimum for descendants may be taken into account for the purposes of applying this deduction.
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If children live with both parents and they choose to file individual tax returns, the deduction will be prorated equally on each parent's return.
- In the case of marriages under a community property regime amounts paid shall be deemed to be allocated to the spouses in equal parts.
- If it is a matter of marriages in another r different regime or common-law couples , each of the members may deduct the amounts they have paid for language teaching expenses provided they meet the rest of the established requirements.
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That the sum of the general tax base and the taxpayer's savings tax base, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:
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The taxpayer must have the supporting documents proving payment of the tuition fees are the subject of the deduction.