10.13.19. For language teaching expenses

Amount

The 15  % of the amounts paid for extracurricular foreign language learning expenses up to a limit of 300 euros per child.

Requirements and conditions

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

• Children for whom language learning expenses are paid must be entitled to the minimum allowance for descendants.

• The general tax base must be less than 20,000 euros for individual returns and 40,000 euros for joint returns.

• If children live with both parents and they choose to file individual tax returns, the deduction will be prorated equally in each of their tax returns.

  If both parents have paid the expenses, but only one of them is entitled to apply the deduction, they will apply the deduction for the amount they have paid, up to a limit of 300 euros.

• The taxpayer must have supporting documents proving payment for the tuition fees eligible for deduction.

Completion

Section A) shall only be completed in the case of married couples with common children when both parents pay expenses for said children and have not opted for individual data capture.  

In the case of married couples with joint property, it is presumed that the expense has been paid by both spouses even if only one of them paid it. 

In all other cases, section B) must be completed, additionally indicating the number of persons entitled to the deduction with respect to those children, entering a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents entitled to it.