10,3,14. For the acquisition of textbooks and school materials

For the amounts allocated by taxpayers to the acquisition of textbooks for their descendants, provided that they have been published for Primary Education and Compulsory Secondary Education. Also, and within the same deduction, the acquisition of school material for these educational levels may be deducted.

School material shall be understood as all means and resources that facilitate teaching and learning, intended to be used by students for the development and application of the content determined by the curriculum of the general regime teaching established by academic regulations, as well as the alignment and complements that the school's management and/or Board of Directors has approved for the relevant educational stage.

Only this deduction will be entitled when the taxable amount is not greater than 12,500 euros in individual taxation or 25,000 euros in joint taxation.

Since the standard does not require cohabitation with the parent, the deduction may be applied to taxpayers who carry out expenses of this nature with regard to descendants who do not live with the parent.

The deduction applied for expenses incurred cannot exceed certain limits.

For Joint taxation, these limits are as follows:

* Sum of the general tax base and the savings tax base. 

For Individual taxation, these limits are as follows:

* Sum of the general tax base and the savings tax base. 

In the case of taxpayers who are part of a family unit that holds the large family title, the maximum amount of the deduction will be 150 euros in a joint tax return and 75 in an individual tax return.

The deduction will correspond to the ascendant who has paid the amounts for the acquisition of books and school material and when there is more than one taxpayer entitled to the application of the deduction, it will be prorated equally.

This deduction will be reduced for each descendant in the amount corresponding to the grants and grants received in the tax period from the Principality of Asturias or another Public Administration.

Completion

In a data capture window, you must indicate the amount of the expense paid by the holder of the tax return, indicating in turn in the appropriate box whether the spouse, if applicable, has the right to the deduction. (There are boxes for applying the deduction for up to 6 descendants).

If any, it will indicate the amounts received as a grant, grants or grants for the acquisition of textbooks and school material from each descendant.