10.5.17. For educational study expenses

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 support, up to a maximum of 100 euros, for the group of descendants or adopted children who meet the requirements specified below.

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

Requirements and other conditions for the application of the deduction

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

That 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, is not greater than:

- 39,000 euros in individual taxation.

- 52,000 euros in joint taxation.

That the expense is 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

You must indicate the expenses eligible for deduction, broken down between the children common to the marriage, or children with other situations.