For acquisition of textbooks and school supplies

Regulations: Art. 14 ter of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Amount and maximum limits of the deduction

The 100 per 100 of the amounts allocated by the taxpayer for the following purposes:
1. To the acquisition of textbooks for each descendant , which have been published for Primary Education and Compulsory Secondary Education.
2. To the acquisition of school supplies for each descendant for Primary Education or Compulsory Secondary Education.
This deduction will also be applicable in the cases of guardianship and foster care .

school material will be understood as the set of means and resources that facilitate teaching and learning, intended to be used by students for the development and application of the contents determined by the curriculum of the general regime teachings established by academic regulations, as well as the equipment and accessories that the Management and/or the School Council of the educational center have approved for the reference educational stage.

Regarding the justification of the amounts paid, it may be done by invoice or any other means of legal or economic traffic admitted by law.

The deduction can be applied by those taxpayers who carry out expenses of this nature with respect to descendants who do not live with them.

The amount of the deduction for each descendant cannot exceed the limits indicated below , based on the amount resulting from the sum of the general tax base and the savings tax base boxes [ 0435 ] and [ 0460 ] of the declaration .

In individual statements:

(General tax base + Savings tax base)	Limit per descendant
Up to 6,500.00 euros	50.00 euros
Between 6,500.01 and 10,000.00 euros	37.50 euros
Between 10,000.01 and 12,500.00 euros	25.00 euros

In joint statements:

(General tax base + Savings tax base)	Limit per descendant
Up to 12,000.00 euros	100.00 euros
Between 12,000.01 and 20,000.00 euros	75.00 euros
Between 20,000.01 and 25,000.00 euros	50.00 euros

In the case of taxpayers who are part of a family unit that, on the date of tax accrual, holds the large family title issued by the competent authority in matters of social services, the maximum amount of the deduction will be :
- - 150 euros in the case of joint declaration .
- - 75 euros when you choose to file an individual declaration .
The maximum amounts of 150 euros and 75 euros refer to each of the children who give rise to the right to the deduction.

Requirements and other conditions for the application of the deduction

The maximum limits of the deduction established with respect to each descendant are applied individually to each of them , and cannot be applied globally to the group of descendants for whom the expenses have been paid.
The deduction must be reduced , for each descendant, in the amount corresponding to the scholarships and aid received in the tax period from the Principality of Asturias or any other Public Administration that covers all or part of the expenses for the acquisition of textbooks and school supplies .

The reduction must also be made individually for each child on the resulting deduction once the maximum limit of the deduction has been applied, and it is not admissible to make it globally.
The deduction will correspond to the ascendant who has paid the amounts intended for the acquisition of textbooks and school supplies. When there is more than one taxpayer entitled to the application of the tax benefit, the amount of the deduction (but not the maximum limit) will be prorated in equal parts in the declaration of each of them .
The documentary accreditation of the acquisition of textbooks and school supplies may be made by invoice or any other means of legal or economic traffic admitted in Law .