10.4.2. For textbook acquisition costs

1. In general (tax periods ending December 31)

   • Amount

     For the concept of expenses on textbooks published for the second cycle of early childhood education, primary education, compulsory secondary education, baccalaureate and the training cycles of specific vocational training, 100% of the amounts allocated to those expenses for each child who attends said studies with a maximum limit of 220 euros per child.

   • Requirements and conditions

     • 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, both the amounts paid and the maximum limit of the applicable deduction will be prorated.

     • The total tax base may not exceed 52,800 euros in the case of joint taxation and 33,000 euros in the case of individual taxation.

     • The taxpayer must keep the invoices or equivalent documents that justify the expenses at the disposal of the Tax Administration.

2. Taxpayers who died on a day other than December 31

   • Amount

     For the concept of expenses on textbooks published for the second cycle of early childhood education, primary education, compulsory secondary education, baccalaureate and the training cycles of specific vocational training, 100% of the amounts allocated to those expenses for each child who attends said studies.

   • Requirements and conditions

     • For the purposes of applying this deduction, only children who qualify for the family minimum for descendants may be taken into account.

     • Both the amounts paid and the maximum limit of the applicable deduction will be prorated.

     • In the case of taxpayers who died before 03/31/2022 the total tax base may not exceed 12,500 euros.

       For taxpayers who died between 03/31/2022 and 12/30/2022 the total tax base cannot exceed 13,750 euros.

     • The taxpayer must keep the invoices or equivalent documents that justify the expenses at the disposal of the Tax Administration.

   • Limits

     The deduction applied for the expenses incurred cannot exceed the following limits:

     Taxpayers deceased before 03/31/2022

     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

     Taxpayers deceased between 03/31/2022 and 12/30/2022 

     Tax base *	LIMIT deduction
     Up to 7,150 euros	100 euros/child
     Between 7,150.01 and 11,000 euros	75 euros/child
     Between 11,000.01 and 13,750 euros	50 euros/child

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.