Concerted schools can charge additional services -not directly related to education-, but families can not deduct that amount. The Finance Minister, María Jesús Montero, said this week that there are parents who erroneously deduct the fees paid to the charter schools in which their children study. It is not correct to include these payments as donations, which can be deducted in the IRPF payment, because in reality they are contributions. Donations to subsidized centers must be voluntary, non-discriminatory and non-profit. This amount can not be allocated to the expenses derived from the normal school activity, since to pay for these concepts the schools receive public funds. The Ministry of Education ofGovernment of the Canary Islandsit allocates 153.6 million euros to the 99 concert centers in the archipelago, in which more than 50,000 students are enrolled, and 16.5% of non-university students in the Islands.
Donation or payment?
According to the manager of a concerted school in the capital of Gran Canaria, when a student begins his training at the center, families are informed of the existence of the donation, thanks to which they can "offer a quality education, because the public contribution is not enough to the maintenance of the center. " However, the Ministry of Education ensures that they receive "frequently" telephone inquiries from parents of students asking if they are required to make the payments that the center asks for. In these cases, they are informed that "they can only be charged for the activities and services they receive".
Declare and deduct
The monthly fees for extra-school services appear on the declaration of many families as donations that deduct from the declaration of therent. Hacienda has always considered this illegal practice. The centers are obliged to declare this special income in the Corporation Tax – taxed at 25% – and families can not deduct these amounts, since they actually make them as payment for a service, not as a donation. The Ministry of Finance carries out punctual controls and when it detects that a taxpayer has been deducted as a donation, what actually is the payment of a service requires regularization.
When can you deduct?
The deduction for donations in Personal Income Tax is regulated in Article 68.3 of Law 35/2006 on Income Tax for Individuals and in Law 49/2002 on the Fiscal Regime of Non-Profit Entities and Fiscal Incentives Patronage, explains the Tax Agency. The donations that some parents make to foundations of charter schools will be deductible in the IRPF only if they meet the legal requirements (to be destined to social functions). In specific cases, the Tax Agency has detected that a donation was not such and has demanded its regularization. The director of the legal department of Catholic Schools, Juan Manuel Ruiz, details that the voluntary contributions received by families are allocated to social functions that are not linked to the activity of the centers, such as scholarships or aid to different solidarity actions that develop foundations or congregations.
How to regularize the payment?
The technical secretary of the College of Economists of Santa Cruz, Juan José Hernández, says that some subsidized centers do not inform families of the voluntary contributions or the destination of their contribution. "Many times they do not issue a receipt, but they encourage families to deduct that amount as if it were a donation," says Hernández. For this reason, the parents "can get to receive serious or very serious sanctions". Currently, the payment of donations allows a tax deduction of up to 75% for the first 150 euros paid and 30% for the rest. A family that makes a monthly "donation" of 100 will stop deducting 360 per year on the income statement.