Deputy Diana Gutiérrez Valtierra, from the National Action Party (PAN), has presented an initiative to modify the Income Tax Law (ISR) with the aim of allowing the deduction of 100% of tuition fees in private institutions up to the higher education level. This proposal arises in the context in which the federal government eliminated the admission exam by Comipems, replacing it with a registration platform to ensure spaces in upper secondary education.
The proposal seeks to enable families to reduce their tax payments for educational expenses, including private schools at the basic, upper secondary, and higher levels, registration and re-registration fees, as well as payments made by the taxpayer for their education, their spouse's, or for their direct ancestors or descendants. For the deduction to be valid, payments must be made through electronic means or nominal checks and be supported by tax documentation.
Deputy Diana Gutiérrez Valtierra argued that many families make a significant effort to enroll their children in private schools, either due to educational quality, lack of full-time schools, or special needs such as attention to neurological conditions, disabilities, or illnesses. In this regard, the legislator emphasized that "whatever the reason parents choose private education, the truth is that the entire family bears an irrationally burdensome tax load."
The initiative has been sent to the Finance and Public Credit Committee, where it will be analyzed whether it is feasible to amend the ISR Law to include this deduction in the terms of the General Education Law. Currently, the ISR Law does not consider payments for private education as deductible expenses, although it does allow the deduction of school transportation.
