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Form 100. 2019 Personal Income Tax return

10,13,8. For school material expenses

Taxpayers can apply a deduction of 120 euros for each descendant, for the acquisition of school material and textbooks derived from the schooling of their descendants in the second cycle of children's education, primary education and compulsory secondary education. 

Taxpayers who meet the following requirements will be entitled to the deduction: 

  • In the case of taxpayers who are not part of a family unit who have the legal status of a large family:

    1. In an individual tax return, those in which the amount resulting from the sum of the general tax base and the gross tax base of the savings does not exceed 20,000 euros.

    2. In a joint tax return, those in which the amount resulting from the sum of the general tax base and the gross tax base of the savings does not exceed 40,000 euros.

  • In the case of taxpayers who are part of a family unit who have the legal status of a large family:

    1. In an individual tax return, those in which the amount resulting from the sum of the general tax base and the gross tax base of the savings does not exceed 33,000 euros.

    2. In a joint tax return, those in which the amount resulting from the sum of the general tax base and the gross tax base of the savings does not exceed 53,000 euros.

    The deduction will correspond to the ascendant who has paid the amounts for the acquisition of textbooks and school materials. When there is more than one taxpayer entitled to apply the deduction, the amount of the deduction will be prorated equally in the tax return of each of them.

    For the application of this deduction, only those descendants who give entitlement to the application of the tax-free threshold for descendants will be taken into account.

  • In the case of marriage, and in individual tax returns, if one of the taxpayers with the right to deduction does not file a tax return, because they are not obliged to pay the tax, the other, if they meet the requirements, may apply the deduction in its entirety.

  • The amount of the deduction must be reduced, for each descendant, by the amount corresponding to the grants and grants obtained in the tax period from any Public Administration, which covers all or part of the expenses for the acquisition of school material or textbooks.

Completion

You must enter the following differentiated details in the boxes provided for this purpose:

  1. In the event of marriage, you must indicate the number of descendants that are common to both spouses and that also give rise to the right to deduction for both spouses, provided that both parties file a tax return.

    The amount in euros corresponding to the acquisition of text books, from grants or grants corresponding to both spouses, must be indicated below.

  2. In another case, or when there is a marriage, you have chosen to capture individual data, you must first reflect the number of children who give rise to the right to deduction, differentiating those who give the right to deduct only the holder, from those who give the right to to the holder and another taxpayer, reflecting, in both cases, the total amounts of grants or public aid corresponding to the acquisition of textbooks and school material.

  3. You must indicate, if applicable, by marking with an X, if you are part of a large family.