“The deductions are granted by the State. They represent a waiver of tax collection as a support to those who pay for a service that should essentially be provided by the public sector,” said Luis Pérez de Acha, tax specialist and founding partner of the PDeA law firm.
Just last June, tuition fees had an annual inflation of 6.35%, a higher rate than previous years, since in the same period, but in 2023 and 2022, the increases were 4.85% and 3.3% respectively, according to data from Inegi.
However, for the 2024-2025 school year, the amount of tuition deductions will be the same as the 2011-2012 school year.
According to the decree that granted this tax incentive, during Felipe Calderón’s six-year term, the amount to be deducted in a fiscal year for primary school tuition is 12,900 pesos, when a month of tuition ranges from 1,600 to 26,000 pesos.
The deduction for preschool level, in one year, is 14,200 pesos, when one of the highest average annual costs in the metropolitan area of CDMX for this level is 21,514 pesos, according to information from INEGI.
According to the Treasury, individuals can deduct payments for teaching services at levels ranging from basic education to high school, which they make for themselves, their spouse or the person with whom they live in a common-law relationship, and for their ascendants or descendants in a direct line, provided that said persons do not receive income equal to or greater than 1 UMA per year.
These are applicable when payments are made by check in the taxpayer’s name, electronic funds transfers, from accounts opened in the taxpayer’s name or by credit, debit, or service card.
