August 5, 2021

The Treasury persecutes the parents who deduct the concerted school of their children

The Treasury persecutes the parents who deduct the concerted school of their children


The Tax Agency does not allow parents to deduct the fee paid by the charter school of their children, since this is not a "donation" to have a consideration. This was noticed last November by the tax advisors of the Reaf before several minutes raised by the inspection over the last four years, in particular to a taxpayer from Asturias who claimed 337.5 euros. As stated by the Secretary of the Reaf, Luis del Amo, the Treasury has already liquidated this act. The amounts that would remain at the expense of the Tax Agency opening a record would be the non-prescribed, that is, those of the last four fiscal years since 2015.

The deduction is 75% for the first 150 euros and 30% more for the additional amounts. In many cases, the Reaf asserts, it is the center itself that indicates this treatment so as not to tax this income in the Corporation Tax. If payments are made only during the school year, the Treasury understands that they are not donations, since there is a consideration in the form of education. «A donation can not be obligatory in exchange for a service», the secretary of the Reaf abounds.

Without changes

Has there been any change since November? Do not. In fact, as described by Del Amo, there has not been a change in the criteria of the Tax Agency, since it had already filed records in the past against this practice. The difference is that now it is beginning to look more closely at these operations, which the tax advisors warned in November.

A study of the OCU shows that the majority of charter schools impose these fees as donations. 28% of Spanish students attend charter schools, with 59% of the same Catholic schools.

As described by Del Amo, religious schools are under the umbrella of being considered beneficiary of patronage or foundations, so it does not affect them that these amounts are not taxed in Societies since their teaching work is exempt from tax, according to the Article 7 of Law 49/2002. Yes, it would affect a small number of schools that are not under this heading and are partially exempt entities according to article 110 of the same regulation, which should now pay this income in Companies.


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