10.2.10. For the purchase of textbooks and school supplies

Taxpayers may deduct the amounts used to purchase for their descendants:

• textbooks published for primary education and compulsory secondary education.

• school supplies for those educational levels.

  School supplies shall be understood as the set of means and resources that facilitate teaching and learning, intended to be used by students for the development and application of the contents determined by the curriculum of general education courses established by the current academic standard, as well as the equipment and accessories that the Management and/or the School Council of the educational center have approved for the educational stage of reference.

  They are not considered school material unless the center where the studies are taken has opted for the curricular material to be exclusively and necessarily in digital format, the acquisition of computer equipment (tablets, computers, etc.) used in school learning (completing assignments, searching for information, etc.).

Limits

1. In the joint statements

   1. In the case of taxpayers who do not have the legal status of "large family " :

      General tax base + Savings tax base	Limit per descendant
      Up to 12,000 euros	100,00 euros
      Between 12,000.01 and 20,000.00 euros	50,00 euros
      Between 20,000.01 and 25,000.00 euros	37.50 euros

   2. In the case of taxpayers who have the legal status of "large family", for each descendant: a fixed amount of 150 euros.

2. In individual statements

   1. In the case of taxpayers who do not have the legal status of "large family":

      General tax base + Savings tax base	Limit per descendant
      Up to 6,500 euros	50,00 euros
      Between 6,500.01 and 10,000.00 euros	37.50 euros
      Between 10,000.01 and 12,500.00 euros	25,00 euros

   2. In the case of taxpayers who have the legal status of "large family", for each descendant: a fixed amount of 75 euros.

The deduction resulting from the application of the previous sections must be reduced by the amount corresponding to the scholarships and grants received, in the tax period in question, from the Administration of the Autonomous Community of Aragon or from any other public administration that cover all or part of the expenses for the acquisition of the textbooks and school supplies indicated above.

For the application of this deduction, only those descendants who entitle them to the reduction provided for in the concept of minimum per descendants will be taken into account.

Likewise, for the application of the deduction, the following will be required, depending on the case:

1. As a general rule, the amount resulting from the sum of the general tax base and the savings tax base does not exceed the amount of 25,000 euros in joint taxation and 12,500 in individual taxation.

2. Taxpayers who have the legal status of “large family” whose total amount resulting from the sum of the general tax base and the savings tax base does not exceed the amount of 40,000 euros for joint taxation and 30,000 for individual taxation.

3. Where applicable, documentary evidence of the purchase of textbooks and school supplies may be provided by means of an invoice or any other legal or economic means permitted by law.

   The deduction will correspond to the ascendant who has paid the amounts destined to the acquisition of textbooks or school supplies. However, in the case of marriages with the economic regime of the Aragonese marital consortium or similar, the amounts paid will be attributed to both spouses in equal parts.

Completion

Through a window you must indicate for each descendant:

1. The amounts paid for the purchase of textbooks and school supplies by the holder of the declaration. If the spouse is also entitled to apply the deduction, 50% of the amounts paid will be recorded.

2. For each of the descendants, you must indicate whether the spouse is also entitled to apply the deduction.

3. For each descendant, you must record the amounts received in the form of scholarships or aid for the purchase of textbooks and school supplies.

Finally, you must indicate whether you are part of a large family by checking the box provided for this purpose.