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Form 100. Personal Income Tax Declaration 2018

10.4.3. For extracurricular foreign language learning expenses

For the concept of expenses for extracurricular learning of foreign languages, 15 percent of the amounts allocated to said learning will be deducted with a limit of 100 euros per child.


  1. They will only give the right to deduct expenses incurred by children that entitle them to the minimum for descendants.

  2. Children must complete second cycle studies in early childhood education, primary education, compulsory secondary education, baccalaureate and specific vocational training cycles.

  3. This deduction can only be applied to taxpayers whose total tax base, in individual taxation, does not exceed the amount of 12,500 euros, and 25,000 euros in the case of joint taxation.

If the requirements are not met, the amounts paid as expenses for studying abroad will not be deductible nor will the expense caused by carrying out summer camps both abroad and in national territory for learning a language.

If the children live with both parents and they opt for individual taxation, the deduction will be prorated equally in the declaration of each of them.


A data capture window will open in which you must indicate the amount paid with the right to deduction.

You must then tell us if the children who cause the expense are common to both spouses or belong to the holder of the declaration, and if the children of the holder live with both parents. If this last box is checked, each parent must declare half of the amount paid.