School supplies in your tax return: 30% back, up to €800 — if the invoice carries the child's NIF

The government has restated how school costs count as education expenses in the IRS: 30% of the spending, within an overall education ceiling of €800. For students attending schools in the interior or the autonomous regions the rate rises to 40% and the ceiling to €1,000. Two conditions do the damage in practice — the invoice must be issued with the dependant's NIF, and buying the same notebook in a supermarket or an electronics shop means e-Fatura files it automatically as a general family expense instead.