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Form 100. Personal Income Tax Return 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 of early childhood education, primary education, compulsory secondary education, high school and specific vocational training , % 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.

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 been recognized as having a disability level equal to or greater than 33%.

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

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

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

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.

    In the case of large or single-parent families, the total taxable base of the taxpayer 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 authorities.

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 pay half of the amount paid.

  • The number of children causing the expense will be recorded in the boxes provided 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 recorded in the "Children of both spouses" box. Otherwise, or when there is a marriage and the option has been chosen to capture data individually, the number of children will be reflected in the box "Children of the declaration holder" indicating, additionally, whether the children live with both parents.

  • In the case of taxpayers who have 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 provided for that purpose.