10.4.3. For extracurricular foreign language learning expenses

1. In general (tax periods ending on December 31)

   • Amount

     For the concept of expenses for extracurricular learning of foreign languages, 15% will be deducted from the amounts allocated to said learning with a limit of 110 euros per child .

   • Requirements and conditions

     • Only expenses incurred on children that give rise to the minimum for descendants will be eligible to deduct.

     • Children must complete the second cycle of early childhood education, primary education, compulsory secondary education, high school and specific vocational training cycles.

     • The total taxable base may not exceed 52,800 euros for joint taxation and 33,000 euros for individual taxation.

     • If the children live with both parents and they opt for individual taxation, both the amounts paid and the maximum limit of the applicable deduction will be prorated. 

     • The taxpayer must keep the invoices or equivalent documents that justify the expense at the disposal of the tax authorities.

2. Taxpayers who died on a day other than December 31

   • Amount

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

   • Requirements and conditions

     • Only expenses incurred on children that give rise to the minimum for descendants will be eligible to deduct.

     • Children must complete the second cycle of early childhood education, primary education, compulsory secondary education, high school and specific vocational training cycles.

     • In the case of taxpayers who died before 31/03/2022 the total taxable base may not exceed 12,500 euros.

       For taxpayers who died between 03/31/2022 and 12/30/2022 the total taxable base cannot exceed 13,750 euros.

     • Both the amounts paid and the maximum limit of the applicable deduction will be prorated. 

     • The taxpayer must keep the invoices or equivalent documents that justify the expense at the disposal of the tax authorities.

Amounts paid as expenses for studying abroad or expenses arising from summer camps abroad or in the national territory for learning a language will not be deductible. In the case of expenses incurred in bilingual schools, only the portion of the expense allocated to learning a foreign language will be deductible when it is an extracurricular activity.

Completion

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

The following will indicate the number of children who are causing the expense and are common to both spouses and/or those who are the owner of the declaration, taking into account that the same child should only be reflected in one of the boxes.

In addition, it will indicate whether or not the children of the holder of the declaration live with both parents. If they live together, each parent must declare half of the amount of the expense incurred.