10.4.2. For textbook acquisition costs

For the concept of expenses on textbooks published for the second cycle of early childhood education, primary education, compulsory secondary education, baccalaureate and specific vocational training cycles, 100% of the amounts allocated to those expenses for each child will be deducted. to pursue these studies.

For the purposes of applying this deduction, only children who qualify for the family minimum for descendants may be taken into account.

If the children live with both parents and they opt for individual taxation, the deduction will be prorated equally in the declaration of each of them.

The application of this deduction will require that the amount resulting from the sum of your general tax base and your savings tax base does not exceed the amount of 25,000.00 euros in joint taxation and 12,500.00 euros in individual taxation.

The deduction applied for the expenses incurred cannot exceed the following limits.

For Individual Taxation , these limits are the following:

* Total tax base.

For Joint Taxation these limits are the following:

* Total tax base.

The maximum amounts established for each child that gives the right to the deduction are controlled by the program.

Completion

Through a data capture window, the amount of the expense paid by the holder of the declaration must be indicated, indicating in turn in the appropriate box (common children or exclusively of one of the spouses), the number of children who have originated the expense.