The gaps remain in the taxation of Spaniards. Although there is an equal state section for everyone in personal income tax, the regional part of the tax and the deductions set by the communities end up causing differences when completing the income tax return.
Education is one of the points where distances are opening up, with several autonomies allowing the deduction of spending on school textbooks and extracurricular ones. It is not a state deduction, so only taxpayers from the autonomous regions that have it can benefit. These are the communities that have this type of aid.
In Andalusia there is a deduction that allows 15% of payments for school or extracurricular language and computer education to be subtracted from the income tax return. At most, the deduction will be 150 euros per year per descendant.
The characteristics and requirements of the deduction can be consulted in detail at this link from the Tax Agency.
The purchase of textbooks and school supplies has its own deduction in Aragon. 100% of the expenses for the purchase of textbooks for primary and secondary education are included. The same happens with the school supplies purchased. Computer equipment such as tablets or computers does not fit here, unless the center where you study has the curricular material "exclusively and necessarily in digital format."
The final deduction to be applied varies between 25 and 120 euros depending on income, the way of filing the return (joint or individual) and compliance with requirements that can be consulted at this link. In general, for example, the tax base cannot exceed 12,500 euros in individual taxation or 25,000 euros jointly.
In the Principality of Asturias there is also a deduction for the acquisition of textbooks and school supplies. These are 100% of the expenses that have been allocated to purchasing textbooks and school supplies for descendants in primary education and ESO.
The amount of the deduction will vary between 25 and 100 euros depending on the level of income and whether the declaration is joint or individual. In the case of large families, the amounts range from 75 to 150 euros.
The income table and other requirements to access the deduction can be consulted at this link from the Tax Agency.
In the Balearic Islands there are deductions for both textbook acquisition costs and extracurricular language learning. Each one goes one way.
As for textbooks, the base is 100% of the amounts spent on the purchase, with a maximum deduction of 220 euros per child. There are several cases in which the deduction is extended to 350 euros per child, such as if the taxpayer is under 30 years old, has a disability or is a single-parent family. Books are included for the second cycle of early childhood education, primary, secondary, high school and specific vocational training cycles. Among the requirements to take into account is that the taxpayer cannot exceed 33,000 euros of tax base in individual taxation or 52,800 euros jointly. The limits are extended to 39,600 euros and 63,360 euros, respectively, for large or single-parent families. All the details appear on the Tax Agency website.
Regarding extracurricular language learning, the amount of the deduction is 15% of the amounts allocated to learning foreign languages during the second cycle of early childhood education, primary education, ESO, high school and vocational training cycles. specific professional, both in official language schools and academies. The deduction limit is 110 euros per child.
There are rental conditions, which can be consulted at this link.
The Canary Islands have a deduction for study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and vocational training. They collect as a basis 100% of expenses in the purchase of school supplies, textbooks, transportation, uniform, dining room and educational reinforcement. At most, the deduction will be 120 euros for the first descendant, and an additional 60 euros for each of those that follow. One of the requirements is that the tax base, combining the general tax base and the savings base, does not exceed 42,900 euros in individual taxation or 57,200 in joint taxation.
There are more requirements that can be consulted on the Tax Agency website.
The purchase of textbooks, language teaching and other expenses that are related to education can be deducted on your income tax return if you live in Castilla-La Mancha.
Specifically, 100% of payments for textbooks from primary to university or FP education.
In extracurricular activities, 15% of payments for language learning or reinforcement are allowed to be deducted. You can also deduct 15% for study or residence expenses when the child or descendant studies outside the municipality of family residence, as long as it is within the autonomy.
Depending on your income and if you are a large family, the deduction limit will vary from 300 to 75 euros in joint returns and somewhat more limited amounts in the case of individual settlements.
Details must be considered such as subtracting scholarships or aid received during the year and other factors that are listed on the Tax Agency website.
Valencians can also enjoy a deduction for purchasing school supplies, as long as they are unemployed. It amounts to 110 euros for each child in primary education, ESO or special education units. Among other conditions, it is stated that a liquidable base of 30,000 euros individually or 47,000 jointly cannot be exceeded. The maximum deduction will apply only to certain income brackets.
The fine print of the deduction in the Valencian Community can be consulted here.
Among the regional deductions established in Extremadura, one for the purchase of school supplies stands out. This is a deduction of 15 euros, for children or descendants between 6 and 15 years old, of compulsory school age. As a requirement, it must be assessed that the tax base cannot exceed 19,000 euros in individual taxation or 24,000 in joint taxation. If the taxpayer resides in municipalities with less than 3,000 inhabitants, the limits go to 28,000 euros and 45,000 euros respectively.
All the details of the deduction can be consulted on the Tax Agency website.
In the community of Madrid there is a deduction "for educational expenses." The detail shows that it covers 15% of school expenses (excluding public centers) and 5% for the purchase of clothing for exclusive school use (uniform). In addition, it is allowed to deduct 15% of language teaching, whether it is in official centers or extracurricular in the educational center itself.
It must be taken into account that limits apply based on income and training cycle. In general terms, the amount to be deducted cannot exceed 412.40 euros per child for tuition and uniform expenses; and 927.90 euros for school fees, which amount to 1,031 euros in the first cycle of preschool.
Details can be found here.
In Murcia there is a deduction "for expenses of school supplies and textbooks." An amount of 120 euros per descendant is allowed for the purchase of school supplies and textbooks for descendants "in the second cycle of early childhood education, primary education and compulsory secondary education."
As limits, the general base and the savings base do not exceed 20,000 euros in individual taxation or 40,000 together. In the case of a large family, the figure rises to 33,000 euros and 53,000 euros respectively.
The details, such as how scholarships and aid received for this concept in the fiscal year are subtracted, and other requirements from the deduction can be consulted here.
