Summer holidays are inevitably coming to an end, however, all the expenses incurred during these months will not disappear in the same way as the days off. The financial outlay made during the summer season as well as the “back to school” will make the September slope steeper than usual for the pockets of many families in our country. In this sense, Spanish households will spend an average of 2,588 euros per child in the new 2024-2025 school yearof which 500 euros will be invested in the initial expenses of school supplies, books or uniforms, according to a survey carried out by the Organisation of Consumers and Users (OCU). However, the CaixaBank blog gives a “respite” to those parents who have to face the “return to school”, as it reminds them of all the applicable deductions that exist for these expenses depending on each autonomous region.
Andalusia
In this community Families can deduct 15% of the amounts paid in the tax period for school or extracurricular language, computer or both teaching expenses. Specifically, it allows a deduction on the following concepts:
- Expenses for language or computer school tuition: the deduction will be applied to the proportional part of the amounts paid to the centres for school fees in these subjects. The proportion will be calculated based on the number of teaching hours for these subjects.
- Extracurricular language or computer teaching expenses: the deduction applies to payments to private or non-private centres such as academies, private teachers or official language schools.
The Educational expenses are deductible in the IRPF up to a maximum of 150 euros for each descendantHowever, to obtain this deduction, the sum of the general tax base and the savings base must not exceed 80,000 euros for individual taxation and 100,000 euros for joint taxation.
Aragon
Residents of Aragon will be eligible for a tax deduction for amounts spent on the purchase of textbooks or school supplies for primary and secondary education.
The maximum amount will depend on whether the taxpayer files a joint or individual return, whether they are a large family and based on their taxable income.
The Large families will be able to deduct up to 150 euros for each descendant if they file a joint declaration and up to 75 euros in individual declarations.
Those who do not have the legal status of a large family 50 euros may be deducted from the individual declaration and up to 100 euros for the joint package.
Asturias
In this community families Purchases of textbooks and school supplies can be deducted from the income tax return for Primary and Secondary Education. The maximum limit of the amount will vary depending on whether the taxpayer files a joint or individual tax return, whether they are a large family and their taxable income.
Those who do not have the legal status of a large family 50 euros may be deducted from the individual declaration and up to 100 euros for the joint package.
However, if you are a large family, Taxpayers who file a joint return will receive a fixed amount of 150 euros per child; while those who do so individually will receive a fixed amount of 75 euros per descendant.
Balearic Islands
Expenses on textbooks in this community are 100% deductible with a limit of 220 euros per child for those who are in the second cycle of Early Childhood Education, Primary Education, ESO, Baccalaureate and Specific Vocational Training cycles. The deduction is limited to the sum of the general tax base and the savings tax base.
The Government of the Balearic Islands gives the possibility of deducting 15% of extracurricular foreign language teaching expenses – with a limit of 110 euros per child – of descendants who are enrolled from the second cycle of Early Childhood Education to Baccalaureate or FP.
This autonomy also contemplates a deduction of 1,800 euros –with a limit of 50%– for expenses incurred by higher education studies taken outside the island of habitual residence.
Canary Islands
In the Canary Islands, Parents will be able to deduct 100 euros for the first descendant who studies Early Childhood Education, Primary Education, ESO, Baccalaureate and Intermediate Vocational Training and An additional 50 euros for each of the other children taking the same courses. Expenses on books, school supplies, school transportation, uniforms, school canteens and educational support are included.
This The deduction will not apply if income exceeds 39,000 euros. in the tax period or 52,000 euros in the case of joint taxation.
Families who have invested in university or higher vocational training studies outside the island of residence will be able to deduct 1,500 euros annually in general. In order to deduct these expenses, The student must be single, under 25 years of age and financially dependent on his or her parents.. Likewise, this deduction will not apply if the studies do not cover a minimum of 30 credits or if the student earns more than 8,000 euros in the same year, among other cases.
Castile-La Mancha
Families in this region can deduct the cost of books for students in Early Childhood Education, Primary Education, ESO, Baccalaureate, Vocational Training, language education, artistic education, sports education, adult education and university education.
In addition, It is also possible to deduct 15% expenses related to various educational aspects such as extracurricular language teaching and other support classes; some Internet fees when necessary for studying; and for studies outside the place of residence in certain cases.
Those who do not have the legal status of a large family You can deduct 200 euros in the joint declaration or 100 in the individual declarationHowever, if they are a large family, taxpayers who file a joint return will receive a fixed amount of 300 euros per child; while those who file individually will receive a fixed amount of 150 euros.
Catalonia
In Catalonia, deductions apply to the payment of interest on loans granted to finance master’s and doctoral studies awarded through the Agency for the Management of University and Research Aid. Taxpayers 100% of the interest paid will be returned to them.
Estremadura
Extremadura taxpayers can deduct up to 15 euros for the purchase of school supplies for each dependent. To this end, the sum of the general and savings tax bases cannot exceed 19,000 euros for individual taxation and 24,000 euros for joint taxation; limits that increase to 28,000 and 45,000 euros in the case of taxpayers who live in towns with fewer than 3,000 inhabitants.
Madrid
In the Community of Madrid The following deductions exist:
- He 15% of school fees in private schools not agreed upon.
- 15% of language teaching costs in official centres and extracurricular activities during the school year (summer camps are excluded).
- 5% of expenses related to the acquisition of school uniforms.
The The amount to be deducted may not exceed 412.40 euros per descendant who generates the right to a deduction for language teaching and uniform expenses. This amount increases to 927.90 euros if schooling expenses are also deducted or to 1,031 euros in the case of the first cycle of Early Childhood Education.
Likewise, in this autonomy Loan interest can also be deducted to finance undergraduate, master’s and doctoral studies.
Murcia
Murcia establishes a deduction of 120 euros per descendant in expenses on school supplies and textbooks for the second cycle of Early Childhood Education, Primary and ESO. To this end, large families may only deduct it if the sum of the general tax base and the savings tax base does not exceed 33,000 euros in individual taxation or 53,000 euros in joint taxation. The rest of the families have their limit at 20,000 euros in individual taxation and 40,000 in joint taxation.
Valencian Community
Families of the Valencian Community 110 euros may be deducted for the purchase of school supplies for each child enrolled in Primary Education, ESO or special education units, whether in public or private centers.
To do this, one of the taxpayers must be unemployed and registered as a job seeker. The sum of the general taxable base and the savings taxable base cannot exceed 30,000 euros in individual taxation and 47,000 euros in joint taxation.
“He rest of the autonomous communities —Cantabria, Castile and Leon, Galicia, Basque Country, Navarre, La Rioja— and Ceuta and Melilla They do not contemplate deductions in the IRPF for these school expensesIn some cases, part of these expenses are covered by scholarships, there are direct aids or there are programs for free textbooks, which belong to the centers,” the bank states.