10.15.22. For the purchase of school supplies

In general:
- Amount
  
  110 euros for each child and for each minor in permanent foster care who, on the date the tax becomes due, is enrolled in Primary Education, Compulsory Secondary Education or in special education units, in a public or private subsidized center.
- Requirements
  1. That the children to whom the deduction refers entitle the applicant to the application of the corresponding minimum for descendants established in state regulations.
  2. That the taxpayer is unemployed and registered as a job seeker with a public employment service. When parents live together, this circumstance may be fulfilled by the other parent or adopter.
  3. That the sum of the general taxable base and the savings taxable base does not exceed 30,000 euros in individual taxation or 47,000 euros in joint taxation.
    
    When two taxpayers are entitled to apply this deduction, the amount will be shared equally between them.
  4. That the delivery of the monetary amounts that entitle the applicant to the application of the deduction be made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.
  
  When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:
  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)
  The amount of this deduction will be prorated by the number of days in the tax period in which the requirement of the previous section 2 is met. For these purposes, when parents who live together meet this requirement, the sum of the days of both will be taken into account, with the limit of the tax period.
  
  Since the deduction depends on personal and family circumstances on the date the tax is due, it is excluded from its application both for children who died during the year and for those who are not pursuing the required studies, even if in either case they had completed said studies during part of the year.
For taxpayers who died before October 28:
- Amount
  
  100 euros for each child and for each minor in permanent foster care who, on the date the tax becomes due, is enrolled in Primary Education, Compulsory Secondary Education or in special education units, in a public or private subsidized center.
- Requirements and conditions
  1. That the children to whom the deduction refers entitle the applicant to the application of the corresponding minimum for descendants established in state regulations.
  2. That the taxpayer is unemployed and registered as a job seeker with a public employment service. When parents live together, this circumstance may be fulfilled by the other parent or adopter.
  3. That the sum of the general taxable base and the savings taxable base does not exceed 25,000 euros.
    
    When two taxpayers are entitled to apply this deduction, the amount will be shared equally between them.
  4. That the delivery of the monetary amounts that entitle the applicant to the application of the deduction be made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000).
  
  The amount of this deduction will be prorated by the number of days in the tax period in which the requirement of the previous section 2 is met. For these purposes, when parents who live together meet this requirement, the sum of the days of both will be taken into account, with the limit of the tax period.
  
  Since the deduction depends on personal and family circumstances on the date the tax is due, it is excluded from its application both for children who died during the year and for those who are not pursuing the required studies, even if in either case they had completed said studies during part of the year.

Completion

You must indicate the number of children or foster children for whom you can apply the deduction, distinguishing between:

Children or foster children for whom the deduction can be applied if the parents live together.
Children or foster children for whom the deduction can be applied without the parents living together.

Additionally, you must indicate the number of days that the holder of the declaration is unemployed and registered as a job seeker in a public employment service.

If there is more than one parent or foster parent entitled to the deduction, the number of days in which the other parent or foster parent is unemployed and registered as a job seeker with a public employment service will be indicated.

Only in the event that the parents live together should the same information be provided about the other parent.