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 who take 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 taxpayer must keep the invoices or equivalent documents at the disposal of the Tax Administration.
The deduction applied for the expenses incurred cannot exceed the following limits.
For Individual Taxation , these limits are the following:
Tax base * |
LIMIT deduction |
---|---|
Up to 6,500.00 euros |
100 euros/child |
Between 6,500.01 and 10,000.00 euros |
75 euros/child |
Between 10,000.01 and 12,500.00 euros |
50 euros/child |
* Total tax base.
For Joint Taxation these limits are the following:
Tax base* |
LIMIT deduction |
---|---|
Up to 10,000.00 euros |
200 euros/child |
Between 10,000.01 and 20,000.00 euros |
100 euros/child |
Between 20,000.01 and 25,000.00 euros |
75 euros/child |
* 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, you must indicate the amount of the expense paid by the holder of the declaration, reflecting in the appropriate box (children of both spouses or children of the holder of the declaration) the number of children who has caused the expense taking into account that the same child should only be reflected in one of the boxes.