10.7.9. For expenses in acquiring text books and teaching languages

Requirements

1. Taxpayers can deduct the amounts paid for the expenses intended for the acquisition of textbooks for the stages corresponding to basic education from the total autonomous community quota.

2. 15% Of the amounts paid may be deducted during the tax period for teaching languages received, such as extracurricular activity, by children or descendants during the stages corresponding to basic education.

   The amount to be deducted for all the expenses indicated above shall not exceed the maximum amounts indicated below:

   1. Joint tax returns:

      1. Taxpayers who do not have the legal status of large families, for whom the amount resulting from the sum of the base General tax assessment and the tax base of the savings, minus the minimum per descendant is included in the following sections, can be deducted up to the following amounts:

         (General tax base + Gross tax base of savings) − (Minimum by descendants)	Limit per child
         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. Taxpayers who have the legal status of large families, for whom the amount resulting from the sum of the taxable amount General and the tax base for saving less the minimum for descendants is included in the tranche indicated below, up to the following amounts may be deducted:

         (General tax base + Gross tax base of savings) − (Minimum by descendants)	Limit per child
         Up to 40,000 euros	150.00 Euros

   2. Individual tax returns:

      1. Taxpayers who do not have the legal status of large families, for whom the amount resulting from the sum of the base General tax assessment and the tax base for saving less the minimum for descendants of the tax return, respectively) is included in the following sections, which can be deducted up to the following amounts:

         (General tax base + Gross tax base of savings) − (Minimum by descendants)	Limit per child
         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. Taxpayers who have the legal status of large families, for whom the amount resulting from the sum of the taxable amount General and the tax base of the savings minus the minimum for descendants of the tax return, respectively) is included in the following section, the following amount may be deducted:

         (General tax base + Gross tax base of savings) − (Minimum by descendants)	Limit per child
         Up to 30,000 euros	75.00 Euros

The deductions resulting from the application of the above sections will be reduced by the amount of the grants and grants granted in the tax period in question by the Government of the Regional Government of Castilla-La Mancha, or by any other public administration.

For the purposes of applying these deductions, only parents or ascendants will be entitled to apply the deduction for children or school children who give entitlement to the planned reduction, as a minimum for descendants under article 58 of Act 35/2006.

Completion

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

1. The amount of expenses corresponding to the holder, for the acquisition of Basic Education textbooks.

2. The amount of the expenses corresponding to extracurricular activities in language teaching.

3. The number of children that give rise to the expense reflected, differentiating the children of both spouses from the children of the holder of the tax return.

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