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Form 100. Personal Income Tax Return 2025

10.11.24. For the purchase of textbooks and school supplies

Amount

He 15% of the amounts paid in the tax period in:

  • The acquisition of textbooks published for primary education, compulsory secondary education and special education for descendants enrolled in publicly funded educational centers.

  • School supplies for these children and educational levels.

    School materials will be understood as the set of consumable means and resources that facilitate school teaching and learning, such as notebooks, pencils or pens, as well as clothing and sports footwear for the subject of physical education, intended to be used by students for the development and application of the contents determined by the curriculum of the general education established by the current academic regulations.

    By Order of March 26th of the Ministry of Finance and Public Administration (DOG of March 27th, 2026) the categories and elements of school material are regulated as well as the limits applicable for the purposes of the deduction:

    • Included as school supplies: Activity books, notebooks, pads, folders, binders and school paper, writing instruments: Pens, pencils, markers, erasers, pencil sharpeners, rulers, compasses, set squares and triangles, drawing and craft supplies: Paints, brushes, modeling clay, school scissors, glue, backpacks and pencil cases, reading books established by the educational center, dictionaries, basic calculators required by the curriculum and school sports equipment: sports clothing and footwear for physical education class.

    • The following are excluded from the definition of school supplies for the purposes of this deduction: General-purpose electronic devices (computers, tablets, mobile phones), uniforms, except those related to sportswear for physical education, complementary services (dining room, school transport, extracurricular activities), and recreational material not linked to the curriculum.

    The maximum limit for total spending on school supplies per tax period will be 300 euros.

    In the case of the sports school equipment category, that limit will be 150 euros.

By 2025 Only amounts corresponding to purchases included in invoices issued between July 1 and December 31, both inclusive, will be eligible for the deduction.

The deduction has a limit of 105 euros per enrolled descendant.

Requirements and conditions

  • Only those descendants who give the right to apply the minimum for descendants will be taken into account, unless the payment of the supporting invoices is made by the parent who is not entitled to apply that minimum.

  • The per capita income of the family unit must be equal to or less than 30,000 euros.

    The per capita income of the family unit will be understood as the result of dividing the income of the family unit of the immediately preceding fiscal year by the number of members countable, taking into account that members who have a disability equal to or greater than 33% or the receipt of a Social Security pension for permanent disability in the degrees of total, absolute or great disability, or the equivalent of passive classes, will be counted as two.

    The income of the family unit will be the result of adding the income of each of the computable members of the family who obtain income of any nature, in accordance with the regulations governing Personal Income Tax.

    When an income tax return has been filed for the 2024 tax year, the general taxable base and the savings taxable base will be added together. If the return has not been filed, the income will be taken into account according to the tax data provided by the State Tax Administration Agency (importation certificate).

  • Proof of expenditure will be provided through a detailed invoice for the goods purchased and receipts for payment made by credit or debit card, bank transfer, nominative check, deposit into an account at credit institutions or through authorized instant electronic payment service platforms in Spain.

    In no case will amounts paid through legal tender money give the right to make this deduction. Nevertheless, exceptionally in the year 2025 Amounts paid through deliveries of legal tender will also be admissible.

  • If more than one taxpayer is entitled to the deduction, the rules of proration, cohabitation and other limits provided for in the state regulations of the Personal Income Tax will apply.

Incompatibility

This deduction will be incompatible with any scholarship or public aid received in the tax period in question that covers the acquisition of textbooks and school materials mentioned above and that refer to the same school year.

In particular, those who benefit from participation in the solidarity fund for textbooks and from receiving aid for the purchase of textbooks and school materials from the competent education department may not apply this deduction with respect to expenses corresponding to the same school year.

Completion 

For each descendant, the amount paid with the right to deduction and the number of people entitled to apply it will be recorded.