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Practical Income Manual 2020.

For the purchase of school supplies

Regulations: Art. 10 Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.

Deduction amount

15 euros for the purchase of school supplies for each child or descendant dependent on the taxpayer.

Requirements for applying the deduction

  • The purchase of school supplies must be intended for children or descendants of compulsory school age for whom there is the right to the minimum for descendants regulated in the Personal Income Tax Law .

    This requirement will be deemed to have been met when the child or descendant is between 6 and 15 years old on the date the tax accrues.

  • Only parents or ascendants who live with their children or descendants in school will have the right to practice the deduction.
  • When a child or descendant lives with both parents or ascendants, the amount of the deduction will be prorated in equal parts in the declaration of each of them, in the event that they opt for individual taxation.
  • That the sums of the general and savings tax bases , boxes [0435] and [0460] of the declaration statement, does not exceed the following amounts:

    • - 19,000 euros in individual taxation.
    • - 24,000 euros in joint taxation.