10.2.10. For acquisition of textbooks and school supplies

Amount

Taxpayers may deduct 100% of the amounts intended for the acquisition of:

published textbooks for primary education and compulsory secondary education.
school supplies for those educational levels.

School material will 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 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 reference educational stage.

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 (realization of jobs, search for information, etc.).

Limits

In the joint statements

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

General tax base + Savings tax base	Limit per descendant	Limit per descendant. Differentiated Taxation
Up to 12,000 euros	100.00 euros	120.00 euros
Between 12,000.01 and 20,000.00 euros	50.00 euros	60.00 euros
Between 20,000.01 and 25,000.00 euros	37.50 euros	45.00 euros

In the case of taxpayers who have the legal status of "large family", for each descendant the amount will be, in general, 150 euros and 180 euros when the differentiated tax regime is applicable.

In individual statements

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

General tax base + Savings tax base	Limit per descendant	Limit per descendant. Differentiated Taxation
Up to 6,500 euros	50.00 euros	60.00 euros
Between 6,500.01 and 10,000.00 euros	37.50 euros	45.00 euros
Between 10,000.01 and 12,500.00 euros	25.00 euros	30.00 euros

In the case of taxpayers who have the legal status of "large family", for each descendant the amount will be, generally , 75 euros and 90 euros when the differentiated tax regime is applicable.

Eligibility for the special differentiated tax regime is explained in section 10.2.1.1.

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

For the application of this deduction, only those descendants who qualify for the reduction provided for as a minimum for descendants will be taken into account.

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

In general, 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.
For taxpayers who have the legal status of “large family”, the amount resulting from the sum of the general tax base and the savings tax base does not exceed the amount of 40,000 euros in joint taxation and 30,000 in individual taxation.
Where applicable, documentary accreditation of the acquisition of textbooks and school supplies may be made by invoice or any other means of legal or economic traffic admitted by Law.

The deduction will correspond to the ascendant who has paid the amounts intended for the acquisition of textbooks or school supplies. However, if these are marriages with the financial regime of the Aragonese consortium or similar, the amounts paid will be attributed to both spouses in equal shares.

Completion

If you have resided in rural settlements with a high risk of depopulation or with extreme risk, you must check the box enabled for this purpose.

For each descendant you must indicate:

The amounts paid for the acquisition of textbooks and school supplies by the holder of the declaration. If the spouse also has the right to apply the deduction, 50% of the amounts paid will be recorded.
For each of the descendants, you must indicate whether the spouse has the right to apply the deduction.
For each descendant, you must enter the amounts received as scholarships or aid for the acquisition of textbooks and school supplies.

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