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Form 100. Personal Income Tax Return 2022

10.5.17. For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and mid-level vocational training

Amount 

For study expenses in early childhood education, primary education, compulsory secondary education, high school and intermediate vocational training, the taxpayer may deduct 100% of the amounts paid in the tax period for the purchase of school supplies, textbooks, school transportation and uniforms, school canteens and educational reinforcement, up to a maximum of 120 euros for the first descendant or adopted and an additional 60 euros for each of the remaining children who meet the requirements.

Requirements and conditions 

  • Those persons linked to the taxpayer by reason of guardianship (and representative curatorship) or unpaid foster care, in accordance with the terms provided for in current legislation, are considered descendants.

    Please note that since the entry into force of Law 8/2021, of June 2, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being eliminated for adults, for whom curatorship and other measures to support their legal capacity are established.

  • Descendants or adopted children, including those under guardianship or foster care under the terms provided for in current legislation, must give rise to the application of the minimum per descendant and be enrolled in early childhood education, primary education, compulsory secondary education, high school and intermediate vocational training regulated by the Personal Income Tax Law.

  • The sum of the general tax base and the savings tax base of the declaration corresponding to the year in which the right to the deduction arises cannot be greater than:

    • 42,900 euros in individual taxation.

    • 57,200 euros in joint taxation.

  • The expense must be justified by an invoice that must meet all the conditions established in the Regulation governing billing obligations.

    The invoice received by the taxpayer must be kept for the duration of the limitation period, and a copy of it will be accepted in the event that two or more taxpayers are entitled to the deduction and do not opt, or cannot opt, for joint taxation.

  • When several taxpayers have different degrees of kinship with the person who is pursuing the studies that give rise to the right to the deduction, only those with the closest degree of kinship may apply for the deduction.

    When two or more taxpayers are entitled to this deduction, the deduction will be prorated equally between them.

Completion

Section A) will only be completed when the descendants are common to both spouses and the amounts have been paid, by both, in equal parts. The amount obtained in the declaration of one of the spouses will be transferred, by the program, to the declaration of the other.

In all other cases, including those in which the children are common to both spouses and the amounts paid by each of them are not equal or, when having married and having opted for individual data capture, section B) will be completed.

The program will calculate the most favorable deduction.