10.7.9. For expenses on the acquisition of textbooks and language teaching

Amounts and limits

1. Taxpayers may deduct from the full regional quota the amounts paid for the expenses allocated to the acquisition of textbooks for the stages corresponding to basic education.

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

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

   1. Joint statements:

      1. Taxpayers who do not have the legal status of a large family , for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants is included in the sections indicated below, up to the following amounts may be deducted:

         (General tax base + Savings tax base) − (Minimum for 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 a large family , for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants is included in the section indicated below, up to the following amounts may be deducted:

         (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
         Up to 40,000 euros	150.00 euros

   2. Individual declarations:

      1. Taxpayers who do not have the legal status of a large family , for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum by descendants of the declaration, respectively) is included in the sections indicated below, up to the following amounts may be deducted:

         (General tax base + Savings tax base) − (Minimum for 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 a large family , for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants of the declaration, respectively) is included in the section indicated below, the following amount may be deducted:

         (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
         Up to 30,000 euros	75.00 euros

Requirements

• The deductions resulting from the application of the previous sections will be reduced by the amount of the scholarships and aid granted in the tax period in question by the Administration of the Community Board of Castilla-La Mancha, or by any other public administration.
• Only parents or ascendants will have the right to make the deduction with respect to those children or descendants attending school who entitle them to the reduction provided for, as a minimum for descendants, in article 58 of the Personal Income Tax Law.
• For the application of this deduction, the rules for the application of the minimum for descendants contained in the Personal Income Tax Law will be taken into account.
• Taxpayers must be in possession of proof of payment of the items subject to deduction.

Completion

You must indicate the following differentiated data in the boxes provided for this purpose:

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

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

3. The number of children that cause the reflected expense, differentiating children of both spouses from the children of the holder of the declaration.

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