The results of the first phase of university placements have been announced, and many students are now preparing to enter higher education. There are also new updates for these students regarding educational expenses.
In a Facebook post, the Tax and Customs Authority (AT) explains that “30% of educational expenses can be deducted on the IRS, with a limit of 800 euros“.
It is important to highlight that, according to the tax authorities, educational expenses include:
- Tuition fees, manuals, and books;
- Renting a room or house for displaced students.
The AT also points out that the “deduction limit is 1,100 euros when there are rental expenses, for students placed in an educational institution more than 50 km from home and aged up to 25 years”.
Displaced Student: Who Can Benefit?
According to the Finance authorities, these are the conditions to benefit from the displaced student status:
- Age 25 years or younger;
- Attending an educational institution that is part of the national education system;
- Located more than 50 km from the family’s permanent residence.
Additionally, “the rental contract must be in the student’s name,” according to the AT.

A law introduced the concept of ‘displaced student rental’ to “allow the consideration of educational expenses related to renting/sub-letting a property or part of a property, to family members who are no older than 25 years and who attend educational institutions located more than 50 km from the family’s permanent residence”.
Over 43,000 Students Placed in Higher Education
It is noteworthy that this year saw nine thousand fewer university applicants, not reaching 50,000, and predictions of fewer students entering higher education were confirmed: in the first phase of the National Competition for Access to Higher Education, 43,899 students were placed, corresponding to a 12.1% decrease compared to last year.

At this point, polytechnic institutes express concern, stating that the situation is more severe in the interior of the country and that these placements reflect a “coastalization of higher education, which, in addition to accentuating regional asymmetries, undermines territorial cohesion”.
On the other hand, the percentage of applicants securing a place has increased, reaching a record high of 90.1% placed, four percentage points more than in 2024.
The majority (63.1%) managed to secure a place in their first choice, and 90.9% in one of their top three choices, which are the highest figures in recent years.
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