The Law is quite clear regarding deductible school expenses for the Personal Income Tax (IRPF) when filing the Income Tax return in 2024. However, since this tax is partially transferred to the autonomous communities, there is tax regulations that make it possible for some of them to deduct these expenses, which vary depending on each one of them. These are the expenses that you can include in the 2023 Income on April 3 when you present your declaration at the Tax Agency.
In this way, families have the possibility of receiving help with which to alleviate the high financial outlay of going back to school, estimated at an average expense of approximately 2,189 euros per child.
The ten CCAA in which school expenses can be deducted
In ten of the Spanish autonomous communities it is possible to deduct school expenses, each establishing its limits and requirements. One of them is Asturias, where the import of the purchase of textbooks and school supplies can be deducted according to the type of family and the total tax base, the income limits determining the amount that can be deducted per child. In addition, more or less money may be deducted per child, depending on whether individual or joint taxation is carried out.
In Aragón the conditions are similar to the previous ones, but adding the possibility of achieving a 20% deduction for those who reside in rural areas with a high risk of depopulation. For their part, in Andalusia taxpayers can access a deduction of 15% of school or extracurricular expenses (languages and computing) with a maximum of 150 euros per year per child.
In the Balearic Islands, a deduction can be applied to expenses incurred on textbooks for Early Childhood Education, Primary, Secondary, Baccalaureate and Training Cycles, being able to deduct up to 220 euros per child, in addition to 15% of the expense on language study. . foreigners, with a maximum of 110 euros per child. In addition, a deduction of up to 1,760 euros can be applied per descendant who is economically dependent on the taxpayer and pursues university or equivalent studies outside the autonomous community.
On the other hand, in the Canary Islands you can deduct expenses for school supplies and textbooks as well as transportation, school uniform, dining room and educational reinforcement up to 120 euros for the first child and 60 euros more for the second.
In Castilla-La Mancha you can deduct the purchase of textbooks and 15% of what you spend on different educational activities, while in the Valencian Community you can deduct 110 euros per year per child in school, as long as the applicant is unemployed . and registered as a job seeker.
The other three Autonomous Communities that allow the deduction of school expenses are Extremadura, which allows a deduction of 15 euros for the purchase of school supplies for each descendant; Murcia, where you can deduct up to 120 euros on the purchase of school supplies and textbooks; and Madrid, which in case allows the deduction of 5% of the costs of school uniforms, 15% of the costs of language training and 15% of the costs associated with compulsory schooling, with a limit of 400 euros per Son, and 900 euros if compulsory schooling expenses are included.
