10.4.2. For textbook acquisition expenses

1. In general (tax periods ending on December 31)

   • Amount

     For the concept of expenses on textbooks published for second cycle of early childhood education, primary education, compulsory secondary education, high school and specific vocational training cycles, % will be deducted from the amounts allocated to those expenses for each child who takes said studies with a maximum limit of euros per child

   • Requirements and conditions

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

     • If the children live with both parents and they choose individual taxation, both the amounts paid and the maximum limit of the applicable deduction will be prorated.

     • The total taxable 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 authorities.

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, high school and specific vocational training cycles, 100% will be deducted from the amounts allocated to those expenses for each child who is studying said studies.

   • Requirements and conditions

     • For the purposes of applying this deduction, only children who entitle them to 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 31/03/2022 the total taxable base may not exceed 12,500 euros.

       For taxpayers who died between 03/31/2022 and 12/30/2022 the total taxable 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 authorities.

   • Limits

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

     Taxpayers who died before 03/31/2022

     Taxable base *	Deduction limit
     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 who died between 03/31/2022 and 12/30/2022 

     Taxable base *	Deduction limit
     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 turn in the appropriate box (children of both spouses or children of the holder of the declaration) the number of children who have originated the expense, taking into account that the same child should only be reflected in one of the boxes.