The Income Tax return represents an annual procedure that can generate confusion among many taxpayers. One of the crucial elements is the optimization of available tax deductions, especially those linked to the situation of having children.
In this context, if you are a father or mother and have spent money on the purchase of textbooks, extracurricular activities and school supplies, you are probably wondering if these expenses are deductible in the 2023 income tax return. However, The tax benefits associated with textbooks, uniforms, among others, vary depending on the autonomous community. In other words, there are no deductions at the state level for these items.
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In this way, school expenses are subject to regional deductions, which means that they vary depending on the region and there is no uniform deduction throughout the Spanish territory. Thus, below will be a list of school deductions for each of the autonomous communities:
- Andalusia: In this community, taxpayers have the possibility of deduct 15% of the expenses paid for school and extracurricular education, which includes computer and language classes, with a maximum limit of 150 euros per year for each child.
- Aragon: The Aragonese community focuses on the acquisition of textbooks and school supplies, up to 100% in Primary and Secondary. Small families can benefit from deductions that range between 37.5 and 100 euros per child, Depending on your income, if you file jointly. On the other hand, large families can deduct up to 150 euros per child. In the case of filing the declaration individually, small families are entitled to deductions ranging from 25 to 50 euros per child, while large families can deduct up to 75 euros per child.
- Asturias: In Asturias, a 15% deduction on expenses for children from 0 to 3 years old, with a maximum limit of 330 euros per child, as long as the tax base is less than 25,009 euros for individual taxation and 35,240 euros for joint taxation. In addition, taxpayers can benefit from a deduction that ranges between 25 and 150 euros for the purchase of books and school supplies for Primary and Secondary Education.
- Castilla la Mancha: Taxpayers have the possibility of deducting expenses incurred in the acquisition of textbooks, as well as 15% of the cost of classes extracurricular language courses, reinforcement classes and study expenses outside the municipality of residence. This deduction has a limit of 200 euros per year for each child. In the case of small families that pay taxes jointly, and 300 euros for large families. In the case of individual taxation, the limit is 100 euros per child per year if you are not a large family, and 150 euros per child for those who are.
- Valencian Community: In the Valencian Community the applicable deductions are:
- A deduction is offered for the unemployed for the purchase of school supplies and textbooks, with a maximum limit of 100 euros. To be eligible, the total tax base must be less than 25,000 euros in the case of individual taxation, or 40,000 euros in the case of joint taxation.
- In the case of daycare expenses, the deduction reaches 15% with a limit of 270 euros.
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- Estremadura: In this case, the possibility of ddeduct 15 euros for the purchase of school supplies for each dependent child of compulsory school age. The deductible amount per child is subject to the limits of the total tax base, although there are exceptions for large families.
- Balearic Islands: Taxpayers have the option of deducting a maximum of 220 euros per child of the expenses allocated to textbooks in the stages of Early Childhood Education, Primary, Secondary, Baccalaureate and Training Cycles. Likewise, through extracurricular foreign language study classes, you can deduct 15% of the expense, with a maximum limit of 110 euros per child.
- Canary Islands: In the Canary Islands, taxpayers have the possibility of deducting school expenses associated with textbooks, school supplies, school uniforms, transportation, among others. The deductible amount varies depending on family income and the number of dependent children, with different established limits. It is important that the deductible expenses are supported by invoices, and in the event that two taxpayers are entitled to the deduction, it will be divided equally between them.
- Murcia: In the Region of Murcia, a 15% deduction for daycare and school expenses for children under 3 years of age. Additionally, a deduction is provided for 120 euros for the purchase of school supplies and textbooks.
- Madrid’s community: Taxpayers have the option of deducting 5% of the expenses incurred in the acquisition of school uniforms and 15% of the expenses related to language classes. The limit for this deduction is 400 euros per child if the expenses for uniforms or language classes, or both together, are deducted. If compulsory schooling expenses are also deducted, the limit increases to 900 euros per son. For children enrolled in the first cycle of Early Childhood Education, the maximum deduction is 1,000 euros per child.
