The Technicians of the Ministry of Finance (Gestha) emphasize that in several autonomous communities it is possible to deduct up to 100% of the expenditure made on textbooks and school supplies due to the back-to-school season in the IRPF, although each territory sets its own maximum limits and income thresholds.
Specifically, Canary Islands, Aragón, Asturias, and Balearic Islands contemplate a deduction of 100% for this type of expenses, although with different caps and income restrictions. Castilla-La Mancha also allows a 100% deduction for the purchase of textbooks, while Extremadura establishes a fixed deduction of 15 euros per child and Murcia allows a deduction of 120 euros for the acquisition of school supplies. In turn, the Community of Madrid applies deductions of 15% on schooling expenses.
In this scenario, the Technicians of Finance remind that the autonomous deductions linked to educational expenses, such as textbooks, uniforms, extracurricular activities, nurseries, or academies, depend on the community in which the taxpayer has their tax residence.
Likewise, each autonomy defines both the maximum deductible amounts and the income limits –calculated based on the taxable base– that cannot be exceeded in order to benefit from these tax advantages.
Tax benefits for academies and extracurricular activities
In relation to expenses in language academies and extracurricular activities, Gestha recalls that Aragón authorizes a 25% deduction on extracurricular classes, while Andalucía includes deductions of 15% of the amounts paid in the tax period for school or extracurricular teaching expenses in languages, computer science, or both.
For its part, Balearic Islands, Madrid, and Murcia also foresee a 15% deduction for expenses on language extracurricular classes.
In parallel, the Technicians of Finance point out that public schooling for children up to three years old has been progressively implemented for free since the 2022-2023 school year. For this reason, payments for schooling and private nurseries for children aged 0 to 3 years are added to the state deduction for maternity.
Gestha indicates that deductions for this type of expenses are "very common," with various percentages, in Aragón, Asturias, Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Extremadura, Galicia, Madrid, Murcia, La Rioja, and Comunidad Valenciana.
Along with the autonomous deductions, the Tax Technicians remind that the state deduction for maternity for children up to three years old also includes an additional increase linked to custody expenses in authorized nurseries or early childhood education centers.
Specifically, the amount of the maternity deduction can be increased by up to 1,000 additional euros when the taxpayer entitled to it has incurred custody expenses for the child under three years old in authorized nurseries or early childhood education centers during the tax period.
However, Gestha warns that barely one third of mothers with children up to three years old apply the deduction for custody expenses in nurseries or early childhood education centers.
According to their data, only 796,576 people meet the requirements of being registered with Social Security or a mutual society or having unemployment benefits to make use of the maternity deduction, 59%, and of those, 437,645 declare paying custody expenses in nurseries or early childhood education centers.
According to the IRPF statistics for 2024 used by Gestha, the maternity deduction was applied by 796,576 declarants, of which 723,582 were mothers, with a total deducted amount of 784.4 million euros and an average amount of 985 euros.
On the other hand, the increase for expenses in authorized nurseries or early childhood education centers was utilized by 437,645 declarants, of which 409,718 were mothers, with a total deducted amount of 251.8 million euros and an average amount of 575 euros.