10.15.23. For acquisition of school supplies
100 euros for each child and for each minor received in the permanent foster care modality who, on the date of accrual of the tax, is enrolled in Primary Education, compulsory Secondary Education or in units of special education, in a public or chartered private center.
That the children to whom the deduction refers give the right to the application of the corresponding minimum for descendants established in state regulations.
That the taxpayer is unemployed and registered as a job seeker in a public employment service. When the parents live together, this circumstance may be fulfilled by the other parent or adopter.
That the sum of the general taxable base and the taxable savings base does not exceed 25,000 euros in individual taxation or 40,000 euros in joint taxation.
When two taxpayers are entitled to the application of this deduction, its amount will be prorated between them in equal parts.
- That the delivery of the monetary amounts that give rise to the right to apply the deduction be made by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.
The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.
When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:
In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
The amount of this deduction will be prorated by the number of days of the tax period in which the requirement of the previous section 2 is met. For these purposes, when the parents, who live together, meet this requirement, the sum of the days of both will be taken into account, with the limit of the tax period.
As the deduction takes into account the personal and family circumstances on the date of tax accrual, it excludes from its application both children who died during the year and those who are not pursuing the required studies, even if in one case or another, they had completed these studies in part of the year.
A window will open in which you must indicate the number of children for whom you can apply the deduction, distinguishing between:
That there is coexistence between the parents.
That there is no coexistence between the parents.
Subsequently, you must indicate the number of people who have the right to apply the deduction for the same children.
Additionally, you must indicate in number 3, the number of days in which the holder of the declaration is unemployed and registered as a job seeker in a public employment service. Only in the event that there is cohabitation between the parents must the same information about the other parent also be indicated.