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Form 100. 2019 Personal Income Tax return

10,10,6. For purchasing school material

Taxpayers will have the right to apply a deduction of 15 euros for the purchase of school material if they meet the following requirements:

Who are responsible for children or children of compulsory school age. This requirement shall be understood to be met only when the child or descendant is between 6 and 15 years of age on the date of accrual of the tax.

  • The general tax base and savings tax base should not exceed 19,000 euros in the event of individual taxation or 24,000 euros in the event of joint taxation.

  • That the tax-free threshold is applied for descendants

  • That children or descendants live with the taxpayer. 

When a child or descendant in school lives with both parents or ascendants, the amount of the deduction will be prorated equally in the tax return of each of them if they opt for an individual tax return. 

Completion 

In the event of marriage, when both spouses have the right to apply the deduction, the number of children or descendants of a compulsory school age who generate the right to deduction will be shown in the "Common" box.

In another case, the number of children or descendants who are of compulsory school age who give entitlement to the deduction will be shown in the "Holder" box, indicating in addition the number of people who have the right to apply the deduction for those same descendants.