10.10.6. For purchasing school supplies

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

Who have children or descendants of compulsory school age in their care. This requirement will be deemed to have been met only when the child or descendant is between 6 and 15 years old on the date the tax accrues.

• That the general and savings tax base does not exceed 19,000 euros in the case of individual taxation or 24,000 euros in the case of joint taxation.

• That you have the right to apply the minimum for descendants

• That the children or descendants live with the taxpayer. 

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

Completion 

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

Otherwise, the number of children or descendants of compulsory school age who qualify for the deduction will be reflected in the "Holder" box, additionally indicating the number of people who have the right to apply the deduction for those same descendants.