10.10.6. For the purchase of school supplies

Taxpayers will be entitled to apply a deduction of 15 euros for the purchase of school supplies if they meet the following requirements :

Those who have children or descendants of compulsory school age in their care. This requirement will only be deemed to have been met when the child or descendant is between 6 and 15 years of age on the date the tax becomes due.

• That the general and savings tax base does not exceed 19,000 euros in the case of individual taxation or 24,000 euros in the case of joint taxation.

• That there is a right to apply the minimum for descendants

• That the children or descendants live with the taxpayer.

When a child or descendant who is enrolled in school lives with both parents or ascendants, the amount of the deduction will be prorated equally in the declaration of each of them in the event that they opted for an individual declaration. 

Completion 

You must indicate in box " Common" or in the "Owner" box, as indicated below, the number of descendants of compulsory school age, taking into account that the same descendant can only be entered in one of the two boxes.

In the case of marriage when both spouses are entitled to apply the deduction, the number of children or descendants of compulsory school age who generate the right to the deduction will be reflected in box "Common" .

In another case or when there is a marriage and you have opted for individual data capture, you will indicate in the "Owner" box the number of children or descendants of compulsory school age who entitle you to the deduction, indicating, additionally, the number of people who have the right to apply the deduction for those same descendants.