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Form 100. Personal Income Tax Declaration 2023

10.4.4. For textbook acquisition costs

Amount

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

However, the maximum limit will be 350 euros per child in the following cases:

  1. Taxpayers under 30 years of age.

  2. Taxpayers who have a recognized degree of disability equal to or greater than 33%.

  3. Taxpayers who are entitled to the minimum due to disability of ascendants or descendants.

  4. The father, mother or parents who live with the son or children subject to parental authority and who make up a large family, or a single-parent family with two or more sons or daughters.

This increased limit of 350 euros will not be applicable to taxpayers who died before November 26.

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.

    In the case of large or single-parent families, the taxpayer's total tax base may not exceed 63,360 euros in the case of joint taxation and 39,600 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.

Completion

Through a data capture window it will indicate: 

  • The amount of the expense paid by the holder of the declaration. If the children live with both parents, each of them will contribute half of the amount paid.

  • The number of children that causes the expense will be entered in the boxes enabled for this purpose, taking into account that the same child should only be reflected in one of the boxes.

    In the case of marriage, if the children are common to both spouses, they will be entered in the "Children of both spouses" box. In another case, or when there is a marriage, individual data capture has been chosen, the number of children will be reflected in the "Children of the holder of the declaration" box, additionally indicating whether the children live with both parents.

  • In the case of taxpayers who had not died before November 26, if the father, mother or parents who live with the child or children subject to parental authority are part of a large family, or a single-parent family, they will indicate this by checking the box. enabled for that purpose.