10.15.22. For acquisition of school supplies

In general:
- Amount
  
  110 euros for each child and for each minor received in the permanent foster care modality who, on the date of accrual of the tax, is enrolled in Primary Education, compulsory Secondary Education or in units of special education, in a public or chartered private center.
- Requirements
  1. That the children to whom the deduction refers give the right 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 in a public employment service. When the 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 taxable savings base does not exceed 30,000 euros in individual taxation or 47,000 euros in joint taxation.
    
    When two taxpayers are entitled to the application of this deduction, its amount will be prorated between them in equal parts.
  4. That the delivery of the monetary amounts that give rise to the right to apply the deduction be made by credit or debit card, bank transfer, nominative check or deposit into accounts at 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 taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:
  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100
  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
  The amount of this deduction will be prorated by the number of days of the tax period in which the requirement of the previous section 2 is met. For these purposes, when the 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.
  
  As the deduction takes into account the personal and family circumstances on the date of tax accrual, it excludes from its application both children who died during the year and those who are not pursuing the required studies, even if in one case or another, they had completed these studies in part of the year.
For taxpayers who died before October 28:
- Amount
  
  100 euros for each child and for each minor received in the permanent foster care modality who, on the date of accrual of the tax, is enrolled in Primary Education, compulsory Secondary Education or in units of special education, in a public or chartered private center.
- Requirements and conditions
  1. That the children to whom the deduction refers give the right 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 in a public employment service. When the 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 not exceed 25,000 euros.
    
    When two taxpayers are entitled to the application of this deduction, its amount will be prorated between them in equal parts.
  4. That the delivery of the monetary amounts that give rise to the right to apply the deduction be made by credit or debit card, bank transfer, nominative check or deposit into accounts at 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
  
  The amount of this deduction will be prorated by the number of days of the tax period in which the requirement of the previous section 2 is met. For these purposes, when the 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.
  
  As the deduction takes into account the personal and family circumstances on the date of tax accrual, it excludes from its application both children who died during the year and those who are not pursuing the required studies, even if in one case or another, they had completed these studies in part of the year.

Completion

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

Children or foster children for whom the deduction can apply if there is cohabitation between the parents.
Children or foster children for whom the deduction can be applied without cohabitation between the parents.

Additionally, it must indicate the number of days in which 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 caregiver entitled to the deduction, it will indicate the number of days in which the other parent or caregiver is unemployed and registered as a job seeker in a public employment service.

Only in the event that there is cohabitation between the parents must the same information about the other parent also be indicated.