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Country: Chile
Title: Simple affidavit of assignment of credit benefit for education expenses
Description: It allows to designate one of the parents as the beneficiary of 100% of the tax reduction for education expenses. Otherwise, the total amount of the benefit will be divided equally between both parents. The taxpayers, in their annual income statement of April 2018, may use as a reduction of taxes for education expenses the amount of 4.4 Unidades de Fomento (UF) for each child, equivalent to 117 thousand 912 pesos. Review the frequently asked questions.
Link: https://www.chileatiende.gob.cl/fichas/19885-declaracion-jurada-simple-de-cesion-de-beneficio-de-credito-por-gastos-de-educacion
Category: Taxes

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