10.15.22. For the purchase of school supplies

Amount and persons who give right to the deduction

In general: the deduction can be applied for each son or daughter or foster child or person with delegated guardianship for adoption purposes that, on the date of accrual of the tax, is enrolled in primary education, compulsory secondary education or in special education units in a public or private subsidized center.

The amount of the deduction will be 110 euros for each person who gives the right to apply the deduction.

The amount of this deduction will be prorated by the number of days in the tax period in which the provisions of letter b are met. from the section on requirements and conditions and, in the case of foster care or delegation of guardianship, the number of effective days that this situation has been maintained. For these purposes, when foster parents or guardians who live together meet this requirement, the sum of the days of both will be taken into account, with the limit of the tax period.
Taxpayers who died before June 1: the deduction may be applied for each child and for each minor in permanent foster care that, on the date of accrual of the tax, is enrolled in primary education, compulsory secondary education or in special education units, in a public or private subsidized center.

The amount of the deduction will be 110 euros for each person who gives the right to apply the deduction.

The amount will be prorated by the number of days in the tax period in which the provisions of letter b are met. from the requirements and conditions section. For these purposes, when parents or foster parents, who live together, meet this requirement, the sum of the days of both will be taken into account, with the limit of the tax period.

Requirements and conditions

That the persons who give the right to the application of the deduction also give the right to the application of the minimum for descendants.
That the taxpayer is unemployed and registered as a job seeker with a public employment service. When parents, foster parents or guardians live together, this circumstance can be fulfilled by their partner.
That the sum of the general taxable base and the savings taxable base does not exceed 30,000 euros in individual taxation or 47,000 euros in joint taxation.

When two taxpayers are entitled to apply this deduction, its amount will be prorated equally between them.
When considering the deduction based on personal and family circumstances at the date the tax accrues, it excludes from its application both those who died during the year and those who are not currently enrolled in the required studies, even if in either case they had completed said studies for part of the year.
That the delivery of the monetary amounts that entitle the applicant to the application of the deduction be made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:

In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)

Completion

In general:

In section A) you will list the children for whom you can apply the deduction and in section B) the foster children or those under guardianship for adoption purposes for whom you can apply the deduction.
- Section A): If the parents live together, they will list the children they have in common for whom the deduction can be applied, the number of eligible taxpayers, and the days that the holder of the declaration or the other parent He is unemployed and registered as a job seeker.
  
  For example, if parent A is unemployed and registered as a job seeker from January to June (181 days), and parent B is unemployed from July to December (184 days), the number of days to be recorded is 365. If parent A is unemployed and registered as a job seeker from January to June and parent B is also unemployed from January to June, the days to be entered are 181.
  
  If the parents do not live together, the number of children for whom there is no other parent entitled to the deduction, the number of children for whom there is more than one parent entitled to the deduction, and the number of days that the holder of the declaration He is unemployed and registered as a job seeker.
- Section B): For each person in foster care or under guardianship, the first column, Days, will contain the number of days during which the foster care or guardianship was in effect. the headline The person in the declaration is unemployed and registered as a job seeker.
  
  If both foster parents or guardians live together, enter in the second column, Days, the number of days that the foster care or guardianship arrangement is in effect. the other welcoming or caring He is unemployed and registered as a job seeker.
  
  Additionally, it will indicate the number of declarants who are entitled to the deduction for each person taken in or with delegated guardianship.
Taxpayers who died before June 1: You must indicate the number of children or foster children for whom you can apply the deduction, distinguishing between:
- The children or foster children for whom the deduction can be applied, provided there is cohabitation between the parents or foster parents: It will state the number of children or foster children and the number of declarants entitled to apply it.
- Children or foster children for whom the deduction can be applied even if the parents or foster parents do not live together: It will reflect the number of children or foster children for whom the deduction can be applied without there being another parent or foster parent with the right and/or the number of children or foster children for whom the deduction can be applied when there is more than one parent or foster parent with the right.
Additionally, you must indicate the number of days that the holder of the declaration is unemployed and registered as a job seeker.

If there is more than one parent or foster parent entitled to the deduction, indicate the number of days in which the other parent or foster parent is unemployed and registered as a job seeker.

If the parents live together, the unemployment information of the other parent will also be indicated.