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Form 100. Personal Income Tax Return 2023

10.13.8. For school supplies and textbooks expenses

Amount

Taxpayers may apply a deduction of 120 euros, for each descendant, for the acquisition of school supplies and textbooks derived from the schooling of their descendants in the second cycle of early childhood education, primary education and compulsory secondary education.

Requirements

  • If the taxpayers are not part of a family unit that has the legal status of a large family:

    1. In an individual declaration, the sum of the general tax base and the savings tax base cannot exceed 20,000 euros.

    2. In a joint declaration, the sum of the general tax base and the savings tax base cannot exceed 40,000 euros.

  • If the taxpayers are part of a family unit that has the legal status of a large family:

    • In an individual declaration, the sum of the general tax base and the savings tax base cannot exceed 33,000 euros.

    • In a joint declaration, the sum of the general tax base and the savings tax base cannot exceed 53,000 euros.

  • The deduction will correspond to the ascendant who has paid the amounts destined for the acquisition of textbooks and school supplies.

    When there is more than one taxpayer entitled to apply the deduction, the amount will be prorated equally in the declaration of each of them.

    In the case of marriage, and in individual declarations, if one of the taxpayers entitled to the deduction does not file a declaration because he or she is not required to do so, the other, if he or she meets the requirements, may apply the deduction in its entirety.

  • Only descendants who entitle the applicant to the application of the minimum for descendants will be taken into account.

  • The amount of the deduction must be reduced, for each descendant, by the amount corresponding to the scholarships and grants obtained in the tax period from any Public Administration, which covers all or part of the expenses for the acquisition of school supplies or textbooks.

Completion

You must indicate the following different data in the boxes provided for this purpose:

  1. In the case of marriage, whenever both spouses file a tax return, they will indicate the number of descendants who, being common to both, give rise to the right to the deduction.

    Next, you must indicate the total amount of scholarships or grants received for the purchase of textbooks and school supplies that correspond to both spouses.

  2. In another case, or when there is a marriage and you have opted for individual data capture, you must reflect, first of all, the number of children that give rise to the right to the deduction, differentiating between those that give the right to deduct only to the holder of the declaration and those that give the right to deduct to the holder and another taxpayer, reflecting, in both cases, the total amounts of scholarships or public aid that correspond to the acquisition of textbooks and school supplies.

  3. You must indicate, where applicable, by checking the corresponding box if you are part of a large family.