The payments to the concerted school cannot be considered donations. 1

Fuentes de la Aeat considers that the donations are a practice carried out by the subsidized schools, and due to the fact that there is no compensation whatsoever, those paid by the parents could not be considered donations.

Therefore, the Tax Agency would consider that the parents of children educated in subsidized centers would not have the right to deduct these payments in their income tax returns for the concept of donations, which today allowed them to apply a tax deduction of up to 75 percent for the first 150 euros and 30 percent for the rest of the donation.

This consideration of the Tax Agency comes after a recent resolution, the AEAT has declared that it was not possible in the income tax return of a family in Asturias a family be deducted as donations contributions made to a charter school where they had schooled their children, this is a practice widespread by charter schools in Spain. In accordance with strict legality, these subsidised schools cannot charge “compulsory” fees which the parents could then deduct from their personal income tax return as donations when they receive these public funds.


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