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Form 100. Personal Income Tax Declaration 2021

10.13.8. For expenses of school supplies and textbooks

Taxpayers may apply a deduction of 120 euros, for each descendant, for the acquisition of school supplies and textbooks derived from the schooling of their descendants in the second cycle of early childhood education, education primary and compulsory secondary education.

Requirements

  • If the taxpayers are not part of a family unit that has the legal status of a large family:

    1. In an individual declaration, the sum of the general tax base and the savings tax base cannot exceed 20,000 euros.

    2. In a joint declaration, the sum of the general tax base and the savings tax base cannot exceed 40,000 euros.

  • If the taxpayers are part of a family unit that has the legal status of a large family:

    • In an individual declaration, the sum of the general tax base and the savings tax base cannot exceed 33,000 euros.

    • In a joint declaration, the sum of the general tax base and the savings tax base cannot exceed 53,000 euros.

  • The deduction will correspond to the ascendant who has paid the amounts intended for the acquisition of textbooks and school supplies.

    When there is more than one taxpayer entitled to the application of the deduction, the amount will be prorated equally in the declaration of each of them.

    In the case of marriage, and in individual returns, if one of the taxpayers entitled to the deduction does not file a return because they are not obliged, the other, if they meet the requirements, may apply the deduction in its entirety.

  • Only descendants who qualify for the application of the descendant minimum will be taken into account.

  • The amount of the deduction must be reduced, for each descendant, by the amount corresponding to the scholarships and aid obtained in the tax period from any Public Administration, which covers all or part of the expenses for the acquisition of school supplies or textbooks. .

Completion

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

  1. In the case of marriage, as long as both spouses present a declaration, it will indicate the number of descendants who, being common to both, give rise to the right to the deduction.

    Next, you must indicate the total amount of scholarships or aid received for the acquisition of textbooks and school supplies that correspond to both spouses.

  2. In another case, or when there is a marriage you have opted for individual data capture, you must reflect, first of all, the number of children who give rise to the right to deduction, differentiating those that give the right to deduct only to the holder of the tax return. those that give the holder and another taxpayer the right to deduct, reflecting, in both cases, the total amounts of scholarships or public aid that correspond to the acquisition of textbooks and school supplies.

  3. You must indicate, if applicable, by checking the corresponding box if you are part of a large family.