The Tax Agency has reminded taxpayers in Canarias about a regional deduction that could lead to savings of up to 133 euros per child on the upcoming Income Tax Return. This measure is designed to ease the financial burden of school expenses in non-higher education stages, a tax benefit that, according to the agency, many citizens overlook due to lack of awareness.
The deduction applies to expenses related to Early Childhood Education, Primary Education, Compulsory Secondary Education (ESO), Baccalaureate, and Intermediate Vocational Training. It also includes minors under foster care or guardianship living with the taxpayer. To qualify, children must meet the usual requirements for the minimum for descendants: living with the taxpayer, being under 25 years old, and not having annual income exceeding 8,000 euros.
You must pay attention to the draft, because as with many regional deductions, the Tax Agency does not include it automatically, so it is the taxpayer who must review and activate it in box 0849.
Among the expenses that can be deducted at 100% are textbooks (including digital material), school transport, uniforms, and school dining. It is essential for taxpayers to keep invoices, tickets, or other receipts to justify these expenditures to the Tax Agency.
Although the deduction covers the full justified expense, there are maximum limits per child: up to 133 euros for the first child and an additional 66 euros for each subsequent child. For example, a family with two children could deduct a maximum of 199 euros if their justifiable expenses reach that amount. Furthermore, income limits are established to apply this deduction in the 2026 Tax Return: the sum of the general and savings tax bases must not exceed 46,455 euros for individual declarations or 61,770 euros for joint declarations. Exceeding these thresholds automatically results in the loss of the right to the deduction.
