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Form 100. Personal Income Tax Declaration 2018

10.12.6. For educational expenses

Taxpayers may deduct educational expenses incurred during the tax period by children or descendants who generate the right to the minimum for descendants.

Only parents or ascendants who live with their children or descendants in school may apply 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, if they opt for individual taxation.


  • 15 percent of school expenses.

  • 10% of language teaching expenses.

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


The amount to be deducted may not exceed 400 euros for each of the children or descendants who generate the right to the deduction.

In the case of school expenses, exclusively or in conjunction with expenses for language teaching and/or the acquisition of clothing, the above limit will be raised to 900 euros for each of children or descendants. In the case of children or descendants who study the first cycle of Early Childhood Education during the year, this limit will be 1,000 euros .


Only taxpayers whose tax base (sum of the general tax base and savings) together with that of the rest of the members of the family unit, do not exceed the amount resulting from multiplying 30,000 euros by the number of members will be entitled to apply the deduction. of the family unit.


The deduction base will be constituted by the amounts paid for the concepts of schooling and acquisition of clothing for exclusive school use of the children or descendants during the stages of the second cycle of Early Childhood Education, Compulsory Basic Education and Basic Vocational Training, to which Articles 3.3, 3.10, 4 and 14.1 of Organic Law 2/2006, of May 3, on Education, as well as the teaching of languages, whether it is taught as an extracurricular activity or if it has the character of education of special regime.

The expenses for schooling and the acquisition of school clothing subject to deduction can only be those paid by children or descendants who are studying in the school stages indicated above, which is only possible in the case of studying in Spain. Consequently, expenses incurred for education abroad are not deductible.

Said 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.

School expenses.

  • 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. Whether 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.

Language Teaching.

The deduction includes expenses derived from language teaching exclusively in the following cases:

  • Special regime education taught in official language teaching centers.

  • 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.

  • Expenses arising from summer camps abroad or in national territory for learning a language cannot be deducted since the term “extracurricular activity” indicates that Language training must be received in the same period in which official education is received. Therefore, expenses paid during non-school periods or by descendants who are not pursuing official studies will be excluded from the deduction.

Expenses for clothing for exclusive school use.

The deduction may only be applied for clothing or footwear required or authorized by the guidelines of the educational center in which the student studies during the training stages corresponding to the second cycle of Early Childhood Education and Compulsory Education (Primary Education and Compulsory Secondary Education). and Basic Vocational Training. The deduction covers all clothing required by the center.


The declarant will reflect for each child or descendant who generates the right to deduction the amount of expenses paid, detailing, as appropriate, what are school expenses, language teaching expenses and clothing acquisition expenses, without including the amounts satisfied with the amount of scholarships and aid obtained.

The number of people who have the right to apply the deduction will also be indicated in the column that corresponds to each child. As an example, if the right to apply the deduction corresponds to two people, you must include only 50 percent of said expenses in the boxes corresponding to expenses met.

It must also reflect the number of members of the family unit.