10.7.9. For expenses in the acquisition of textbooks, for language teaching and other expenses related to education

Amounts and limits

• Amounts paid for expenses intended for the acquisition of textbooks published for the courses offered by the educational system in accordance with article 3.2 of Organic Law 2/2006, of May 3, on Education, or any law that replaces it.

• 15% of the amounts paid during the tax period, for each of the activities listed below, carried out by their children or descendants during the stages corresponding to the teachings offered by the educational system in accordance with article 3.2 of Organic Law 2/2006, of May 3, or the regulation that replaces it:

  • For language teaching received as an extracurricular activity.

  • For those activities related to learning outside of educational centers as reinforcement or support for the teachings in which they are enrolled.

  • For the costs of access to new technologies necessary for the teachings in which children or descendants are enrolled. For this purpose, only the amounts paid as an Internet connection fee and the line fee for the first month will be considered, provided that it is not a change of company and the line is not linked to an economic activity.

  • For the study and residence expenses of children or descendants outside the municipality of residence of the family unit, provided that the municipality where the studies are carried out is located in Castilla-La Mancha and that in the place of residence of the family unit there is no such educational offer.

    This deduction will also apply when the municipality where the studies are carried out is located outside of Castilla-La Mancha and there is no educational offer in the region for the studies taken.

The amount to be deducted for all the expenses indicated above will not exceed the maximum amounts indicated below:

1. Joint statements:

   1. Taxpayers who do not have the legal status of a large family, for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants is included in the sections indicated below, may deduct up to the following amounts:

      (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
      Up to 12,000 euros	200,00 euros
      Between 12,000.01 and 20,000.00 euros	100,00 euros
      Between 20,000.01 and 25,000.00 euros	75,00 euros

   2. Taxpayers who have the legal status of a large family, for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants is included in the section indicated below, may deduct up to the following amounts:

      (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
      Up to 40,000 euros	300,00 euros

2. Individual statements:

   1. Taxpayers who do not have the legal status of a large family, for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants of the declaration, respectively) is included in the sections indicated below, may deduct up to the following amounts:

      (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
      Up to 6,500 euros	100,00 euros
      Between 6,500.01 and 10,000.00 euros	75,00 euros
      Between 10,000.01 and 12,500.00 euros	50,00 euros

   2. Taxpayers who have the legal status of a large family, for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants of the declaration, respectively) is included in the section indicated below, may deduct the following amount:

      (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
      Up to 30,000 euros	150,00 euros

Requirements

• The deductions resulting from the application of the previous sections will be reduced by the amount of the scholarships and grants awarded in the tax period in question by the Administration of the Regional Government of Castilla-La Mancha, or by any other public administration covering all or part of the aforementioned expenses.

• Only parents or ascendants will be entitled to make the deduction in respect of those children or descendants who are enrolled in school, which gives rise to the reduction provided for, as a minimum for descendants, in article 58 of the Personal Income Tax Law.

• For the application of this deduction, the rules for the application of the minimum for descendants contained in the Personal Income Tax Law will be taken into account.

• Taxpayers must be in possession of supporting documents proving payment of the items subject to deduction.

Completion

You must indicate in the corresponding boxes:

1. The amount of expenses incurred for the acquisition of textbooks.

2. The amount of other expenses related to education.

3. It will record the amount of the scholarships and grants received that cover all or part of the expenses.

4. It will indicate the number of children or descendants that cause the expense, recording separately those of both spouses and those of the holder of the declaration, taking into account that the same child or descendant can only be reflected in one of the boxes.

5. If you are part of a large family, check the corresponding box.