For the purchase of school supplies
Regulations: Art. 10 Text Consolidated version of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.
Amount of deduction
15 euros for the purchase of school supplies for each child or dependent of the taxpayer.
Requirements for applying the deduction
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The purchase of school supplies must be intended for children or descendants of compulsory school age who are entitled 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 of age on the date the tax becomes due.
- Only parents or ascendants who live with their school-aged children or descendants will be entitled to practice the deduction.
- When a child or descendant lives with both parents or ascendants, the amount of the deduction will be prorated equally in the declaration of each of them, in the event that they opted for individual taxation.
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That the sums of the general and savings tax bases , boxes [0435] and [0460] of the declaration of the declaration, do not exceed the following amounts: