The Community of Madrid offers tax deductions for educational expenses, allowing families with children to claim a refund for part of these expenses when filing their income tax returns: specifically, those related to compulsory schooling, the purchase of clothing for exclusive school use, and language instruction.
The deductions apply to expenses incurred at the Early Childhood Education, Compulsory Education, and Basic Vocational Training levels at the following rates:
- 5% of expenses for school clothing (uniforms).
- 15% of extracurricular language instruction expenses (starting with the 2023 tax return).
- 15% of compulsory education expenses (second cycle of Early Childhood Education, Elementary School, Secondary Education, and Basic Vocational Training).
The tax return box corresponding to these deductions, by the way, is [1044].
Amount of income tax deductions for school expenses in Madrid
The amount to be deducted shall not exceed the following thresholds:
- 412.40 euros for each child or descendant for deductions related to language instruction and/or clothing.
- 927.90 euros for each child or descendant in cases where taxpayers are entitled to claim a deduction, in addition to the expenses listed in the previous paragraph or exclusively for school tuition expenses.
- The limit will be 1,031 euros for each child or descendant enrolled in the first cycle of Early Childhood Education during the tax year.
Requirements for school expense deductions in Madrid
These deductions, according to the Tax Agency, are applicable provided that the sum of the taxpayer’s general taxable income and savings, together with that of the other members of their household, does not exceed, in euros, the figure resulting from multiplying the number of members of said household by 30,930.
In other words: you can claim this deduction if the sum of boxes [0435] and [0460] on the tax return does not exceed the result of that multiplication indicated by the Tax Agency.