SAT: Tuition and School Transport Tax Deductible

MEXICO — The Tax Administration Service (SAT) reminds taxpayers that, during this back-to-school season, payments for tuition and school transportation may be eligible for deduction in the annual tax return for individuals.

This tax benefit applies to ascendant or descendant relatives in a direct line, provided these individuals do not earn an income exceeding the annual value of the Unit of Measurement and Update (UMA), equivalent to 41,273 pesos.

In the case of school transportation, if this expense is included in the tuition fee, the corresponding amount for this concept must be itemized separately on the invoice to validate the deduction. Other concepts such as enrollment, re-enrollment, scholarships, or financial support, among others, are not deductible.

Furthermore, it is important to consider that the annual amount paid that can be deducted for tuition must not exceed the established limits per student for each educational level:

• PRESCHOOL: 14,200 PESOS
• PRIMARY: 12,900 PESOS
• SECONDARY: 19,900 PESOS
• TECHNICAL PROFESSIONAL: 17,100 PESOS
• BACCALAUREATE OR EQUIVALENT: 24,500 PESOS

For this benefit to be approved by the tax authority, the method of payment must be exclusively by check, electronic transfer, debit card, credit card, or payment services. In addition, private educational institutions must have authorization or official recognition of validity of studies, in accordance with the registry of schools that issue receipts with fiscal requirements, which can be consulted at: http://consultaescuelas.sat.gob.mx/Scade.Net.ConsultaEscuelasPrivadas/Default.aspx

The tax authority recommends reviewing the invoices issued for this concept and ensuring they contain the complementary data that includes the name and CURP of the student, their educational level, and the official recognition of validity key. The "Use of CFDI" field must be "Payments for educational services" and the key must correspond to the payment method.

For more information, individuals can access the following link: https://www.sat.gob.mx/minisitio/PideFactura/default.htm, or if they prefer, request advice through:

• MARCASAT: 55 627 22 728 FROM ANYWHERE IN THE COUNTRY, AND FOR OUTSIDE THE COUNTRY (+52) 55 627 22 728, MONDAY TO FRIDAY FROM 9:00 TO 18:00 HOURS, EXCEPT HOLIDAYS
• ONE-ON-ONE CHAT: CHAT.SAT.GOB.MX
• ORIENTASAT: AVAILABLE ON THE SAT PORTAL

The SAT works to guide taxpayers to ensure the correct application of tax provisions related to the payment of tuition, for the benefit of Mexican families.