10.6.16. For education expenses

Amount

• 100% of the amounts paid for expenses intended for the acquisition of textbooks published for compulsory education taken by children or descendants.

• 15% of the amounts paid during the tax period for language teaching as an extracurricular activity, received by children or descendants during the stages corresponding to compulsory education in educational centers, or other public or private centers or by individuals registered in the corresponding section of the tax on economic activities.

Deduction limit

The sum of the two previous deductions may not exceed 200 euros per family unit prorated in half for each parent in the case of an individual declaration.

Deduction base

The basis for the deduction will be the amounts justified by invoice and paid by credit or debit card, bank transfer, personal check, or deposit into accounts with credit institutions to the persons or entities providing the services.

In no case will amounts paid through cash payments give the right to make this deduction.

Completion

You must reflect in box " Common" or in box "Of the holder", the amount of expenses paid for each concept that gives right to the deduction, taking into account that in the case of there being several parents or adoptive parents, each one will reflect half of the amounts paid by both according to what is indicated below.

In the case of marriage, when the children or descendants are common to both spouses, the amounts will be entered in the "Common" box. Otherwise, or when, where there is a marriage, individual data entry has been opted for, the amounts will be reflected in the "Of the Holder" box, additionally indicating the number of parents, adoptive parents, or ascendants.