For expenses in support or reinforcement classes

Regulations: Art. 110-21 Consolidated Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount of deduction

25% of the amounts allocated by the taxpayer to the payment of support or reinforcement classes received by his/her descendants , in extracurricular hours , of the subjects taught in Early Childhood Education, Compulsory Basic Education and Basic Vocational Training, developed or taught:

• In the educational centers themselves.

• In external centers, public or private.

• By natural persons, registered in the corresponding section of the IAE .

Maximum deduction limits

The amount of the deduction may not exceed the limits indicated below , depending on the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration:

• In the joint statements

  1. In the case of taxpayers not integrated into a large family :

  General tax base + Savings tax base	Limit per descendant
  Up to 12,000 euros	200 euros
  Between 12,000.01 and 20,000.00 euros	100 euros
  Between 20,000.01 and 25,000.00 euros	80 euros

  2. In the case of taxpayers who are part of a large family the maximum limit will be 300 euros per descendant. 

• In the individual statements

  1. In the case of taxpayers not integrated into a large family :

  General tax base + Savings tax base	Limit per descendant
  Up to 6,500 euros	100 euros
  Between 6,500.01 and 10,000.00 euros	80 euros
  Between 10,000.01 and 12,500.00 euros	50 euros

  2. In the case of taxpayers who are part of a large family the maximum limit will be 300 euros per descendant.

For the purposes of this deduction, the concept of large family is that established by Law 40/2003, of November 18, on the Protection of Large Families.

Requirements and other conditions for the application of the deduction

• The deduction must be reduced , for each descendant, by the amount corresponding to the aid received , in the tax period in question, from the Administration of the Autonomous Community of Aragon or any other Public Administration that covers all or part of the expenses for support or reinforcement classes .

• Only those descendants who give the right to apply the minimum for descendants provided for in the IRPF regulations will be taken into account.

• The following will also be required:

  1. In general, that the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration , does not exceed the following amounts:

     • - 12,500 euros in individual taxation.

     • - 25,000 euros in joint taxation.

  2. In the case of taxpayers who are part of a large family, that the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

     • - 30,000 euros in individual taxation.

     • - 40,000 euros in joint taxation.

  3. That the documentary accreditation of the expense be carried out by means of invoice or any other means of legal or economic traffic admitted in Law .

  4. That the payment for expense in question be made by credit or debit card, bank transfer, personal check, or deposit into accounts at financial institutions.

• The deduction will correspond to ascendant who has paid the amounts intended for the payment of support or reinforcement classes. However, in the case of marriages with the economic regime of the Aragonese marital consortium or similar, the amounts paid will be attributed to both spouses in equal parts.