10,2,10. For the acquisition of textbooks and school materials

Taxpayers can deduct the amounts allocated to the acquisition of textbooks for their descendants, which have been published for primary education and compulsory secondary education, as well as the amounts allocated to the acquisition of school material for these educational levels.

School material shall be understood as the set of means and resources that facilitate teaching and learning, intended to be used by students to the development and application of the content determined by the curriculum of the general regime teaching established by the current academic standard, as well as the equipment the training and complements that the Management and/or the school board of the school have approved for the relevant educational stage.

The acquisition of computer equipment (tablets, computers, etc.) used in school learning (work, search for information, etc.) is NOT considered as school material for the purposes of applying the deduction. Only this consideration will be given when the centre where studies are being carried out has chosen because the curricular material is exclusively and necessarily in digital format

The amount of the deduction cannot exceed the limits indicated below, depending on the amount resulting from the sum of the general tax base and the savings tax base:

1. In joint tax returns

   1. In the case of taxpayers who do not have the legal status of "large family":

      General tax base + Savings tax base	Limit per descendant
      Up to 12,000 euros	100.00 Euros
      Between 12,000.01 and 20,000.00 euros	50.00 Euros
      Between 20,000.01 and 25,000.00 euros	37.50 Euros

   2. In the case of taxpayers who have the legal status of "large family", for each descendant: A fixed amount of 150 euros.

2. In individual tax returns

   1. In the case of taxpayers who do not have the legal status of "large family":

      General tax base + Savings tax base	Limit per descendant
      Up to 6,500 euros	50.00 Euros
      Between 6,500.01 and 10,000.00 euros	37.50 Euros
      Between 10,000.01 and 12,500.00 euros	25.00 Euros

   2. In the case of taxpayers who have the legal status of "large family", for each descendant: A fixed amount of 75 euros.

The deduction resulting from the application of the above sections must be reduced by the amount corresponding to the grants and grants received, in the tax period in question, of the Administration of the Autonomous Community of Aragón or of any other public administration covering all or part of the expenses for the acquisition of the aforementioned textbooks and school material.

Only those descendants who give entitlement to the reduction provided for by reason of at least one child will be taken into account when applying this deduction.

Likewise, the following will be required for the application of the deduction:

1. In general, the amount resulting from the sum of the general tax base and the savings tax base does not exceed the amount of 25,000 euros in joint taxation and 12,500 euros in individual taxation.

2. Taxpayers who have the legal status of "large family" that the amount resulting from the sum of the general tax base and the gross tax base of the savings, does not exceed the amount of 40,000 euros in joint taxation and 30,000 in individual taxation.

3. Where applicable, documentary accreditation of the acquisition of textbooks and school material may be carried out by invoice or any other means of legal or economic traffic admitted under the law.

   The deduction will correspond to the ascendant who has paid the amounts for the acquisition of textbooks or school materials. However, if the married couple are married under the economic regime of the Aragonese or similar consortium, the amounts paid will be attributed to both spouses in equal parts.

Completion

 Through a window you must indicate for each descendant (the program enables up to 6 children):

1. The amounts paid in the acquisition of textbooks and school material by the holder of the tax return, if the spouse, if applicable, has the right to apply the deduction, will be 50% of the amounts.

2. For each of the descendants, you must also indicate whether the spouse has the right to apply the deduction.

3. Finally, the amounts received, for each descendant, must be entered for grants or grants in the acquisition of textbooks and school material.

You must also indicate whether you are part of a large family, marking the box provided for this purpose.