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, the following will be deducted 100% of the amounts allocated to these expenses for each child pursuing these 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 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 under parental authority and who are part of a large family, or a single-parent family with two or more children.

5. Self-employed worker who is registered in the special scheme for self-employed workers or on their own account of the Social Security that corresponds for a minimum of 183 days throughout the tax period. (This assumption does not apply to taxpayers who died before July 25).

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 the parents choose individual taxation, both the amounts paid and the maximum limit of the applicable deduction will be prorated.

• Taxable base:

  • In general: The total taxable base may not exceed 33,000 euros in the case of individual taxation and 52,800 euros in the case of joint taxation.

    In the case of large families of the general category or single-parent families with two or more children, the total taxable base of the taxpayer may not exceed 39,600 euros in the case of individual taxation and 63,360 euros in the case of joint taxation.

    In the case of large families of special category, the total taxable base of the taxpayer may not exceed 42,900 euros in the case of individual taxation and 68,640 euros in the case of joint taxation.

  • Taxpayers who died before July 25: The total taxable base may not exceed 33,000 euros in individual taxation.

    If the taxpayer was part of a large or single-parent family, the total taxable base may not exceed 39,600 euros in individual taxation.

• The taxpayer must keep the invoices or equivalent documents that justify the expenses at the disposal of the tax authorities.

Completion

A data capture window 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.

• If you live with your children under your parental authority as part of a large family (general or special category), or a single-parent family with two or more sons or daughters or is a self-employed worker who has been in the special scheme for self-employed workers or on their own account of the Social Security for at least 183 days in the tax period will indicate this by checking the box enabled for that purpose.