Tax Advantages for Parents in Spain Who Invest in Foreign Language Learning for Their Children

Possible tax deductions for parents investing in their children’s education

1. Deductions for Tuition Fees

Parents can deduct 15% of tuition fees paid for their children. This includes tuition fees for preschool (ages 3-6), compulsory basic education, and basic vocational training.

2. Deductions for Language Course Fees

Parents can also benefit from a deduction of 15% of the costs of foreign language courses. This deduction applies to language courses taken as an extracurricular activity or as part of special regime education. It is important to note that the courses must be provided in official centers or be recognized as an extracurricular activity by educational institutions.

This is precisely the tax advantage that parents who enroll their children in Kidioma’s French or English workshops can take advantage of. The deduction percentage for language education was increased by 5 points for the 2023 declaration (from 10% to 15%), clearly demonstrating the government’s commitment to this type of educational initiative.

3. Deductions for School Clothing Expenses

Parents can deduct 5% of the costs of purchasing school clothing. This deduction applies to clothing and footwear required by the school.

Conditions and Limits

It is important to note that there are conditions and limits to these tax advantages, which are detailed below:

Deduction Base

The deduction base is defined by the amounts paid for tuition fees, language education, or school clothing. However, for children in preschool (ages 3-6), only tuition fees are deductible.

Eligibility Conditions

To benefit from these deductions, parents must be eligible for the child deduction in accordance with the IRPF law. Furthermore, the sum of the income from the general tax base and family savings must not exceed a certain threshold, calculated by multiplying €30,930 by the number of family members.

Necessary Justifications

Parents must keep payment receipts for these deductible expenses as proof of expenditure in case of verification by the tax authorities.

Maximum Deduction Limits

• €412.40 per child for language course fees and/or school clothing.

• €927.90 per child for tuition fees.

• €1,031 per child for tuition fees in preschool (ages 3-6).

In summary, despite some limitations (notably financial thresholds), parents residing in the Community of Madrid can benefit from significant tax advantages for foreign language education for their children. The Spanish government has been committed for several years to this type of education, recognizing the importance of language learning from an early age. Indeed, it is a true advantage for children discovering a new language and a new culture. They open up to the world and develop their cognitive abilities. Parents, on the other hand, can invest while reducing their tax burden, making it a win-win situation!

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