Expenses of return to school deducted in the Income
The slope of September is famous among families with children due to the expenses generated by the return to school. Uniforms, textbooks, school supplies, language classes ... and a sum and follow of expenses tighten the belt to many families these days. However, many of these expenses are deductible in the Income Tax Return and, therefore, it is worth remembering that you must keep the purchase tickets or invoices to justify these expenses related to returning to school.
Back to school: the expenses that are deducted by Communities
We tell you what are the expenses of the return to school that deduct in the Income by autonomous communities.
Families that take their children to a public center may be deducted from the following expenses:
- 15% of the school fees. It also extends to charter schools. Does not include textbooks.
- 10% on expenses related to language teaching.
- 5% of the expenses in school uniforms.
The limit is 400 euros per child for the deduction for language teaching, which is extended to 900 euros if they also accept the deduction for school fees.
This Community presents new deductions. They are the following:
- Deduction of 15% costs of nursery schools, ie nurseries from 0 to 3 years, with a limit of 330 euros for each child, as long as the tax base is less than 25,000 euros in individual taxation and 35,000 for the joint.
- Deduction of between 50 and 150 euros for the purchase of textbooks and school material for Primary and Secondary Education only when the tax base does not exceed 25,000 euros.
- Unemployed. This group has deductions of a maximum of 100 euros for school materials and textbooks.
- Deduction of maximum 100 euros in textbooks and school materials as long as the tax base does not exceed 24,000 euros.
- Deduction of 15% on daycare expenses for children under 3 years with a limit of 270 euros.
- Deduction of 15 euros per child between 6 and 15 years, for purchase of books and school supplies. Only for the tax bases of less than 19,000 euros in the case of individual taxation and 24,000 euros for the joint tax.
Castilla y León
Deductions for workers in the case of hiring a person employed at home or leaving your child in a nursery school:
- 30% of the salary to the person employed at home, with a maximum limit of 322 euros.
- 100% of the expenses in intantile centers a maximum limit of 1,320 euros.
- Deduction of 30% of the salary to a person employed at home or of payment to nursery schools from 0 to 3 years. The maximum limit of the deduction is 400 euros.
- Deduction of 100% of the investment in books and school materials as long as the tax base does not exceed 25,000 euros.
- Deduction of 15%, with a limit of 100 euros per child for languages from the second cycle of Early Childhood Education to the Baccalaureate, and information cycles of specific professional training.
- Deduction of 15% in expenses in schools of children under three years, with a maximum of 330 euros per year in individual taxation and 660 euros per year in joint tax, for each child between 0 and 3 years.
- Deduction of 100% in the purchase of books and school materials for Primary Education and Secondary Education.
- Deduction of 15% for daycare expenses for each child under 3 years, with a maximum of 250 euros.
- Deduction of up to 1,500 euros for each child in expenses related to the studies. The limit rises to 1,600 euros when the contribution base is less than 33,000 euros.
- College. This deduction is applicable to the expenses of the university or professional training provided the career is not available in the island of residence, the child does not enter more than 6,000 euros, has not reached the age of 25 and still depends on their parents. The contribution base of the parents must not exceed 52,000 euros for joint taxation and 39,000 for the individual.
Castilla la Mancha
- Deduction of 100% of the expenses for the purchase of textbooks and school supplies only for primary school children.
- Deduction of 15% on language expenses.
Marisol Nuevo Espín