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Practical Income Manual 2021.

For acquisition of textbooks and school supplies

Regulations: Art. 110-11 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Amount and maximum limits of the deduction

  • The 100 per 100 of the amounts allocated by the taxpayer for the following purposes:

    • The acquisition of textbooks for their descendants, which have been published for Primary Education and Compulsory Secondary Education.

    • The acquisition of “school supplies” for Primary Education and Compulsory Secondary Education.

      For these purposes, 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 general education curriculum established by the 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.

      The acquisition of computer equipment (tablets, computers, etc.) used in school learning (doing work, searching for information, etc.) is NOT considered school supplies for the purposes of applying the deduction. They will only have such consideration when the center where the studies are taken has opted for the curricular material to be exclusively and necessarily in digital format .

  • The amount of the deduction 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 statement:

    1. In the joint statements

      1. In the case of taxpayers who do not have the legal status of "large family" :

      General tax base + Savings tax baseLimit per descendant
      Up to 12,000 euros 100.00 euros
      Between 12,000.01 and 20,000.00 euros 50.00 euros
      Between 20,000.01 and 25,000.00 euros 37.50 euros

      2. In the case of taxpayers who have the legal status of "large family" , for each descendant: a fixed amount of 150 euros .

    2. In the individual statements

      1. In the case of taxpayers who do not have the legal status of "large family" :

      General tax base + Savings tax baseLimit per descendant
      Up to 6,500 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

      2. In the case of taxpayers who have the legal status of "large family" , for each descendant: a fixed amount of 75 euros .

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 .

  • The deduction must be reduced , for each descendant, in the amount corresponding to the scholarships and aid received , in the tax period in question, of the Administration of the Autonomous Community of Aragon or any other Public Administration that covers all or part of the expenses for the acquisition of textbooks and school supplies .

  • For the application of this deduction, only will be taken into account those descendants who qualify for the reduction provided for as a minimum for descendants .

  • Likewise, to apply the deduction, the following will be required, depending on the case:

    a. In general, the amount resulting from the sum of the general tax base and the savings tax base boxes [ 0435 ] and [ 0460 ] of the declaration, do not exceed the following amounts :

    • - 12,500 euros in individual taxation.
    • - 25,000 euros in joint taxation.

    b. In the case of taxpayers who have the legal status of "large family", the amount resulting from the sum of the general tax base and the savings tax base boxes [ 0435 ] and [ 0460 ] of the declaration, do not exceed the following amounts :

    • - 30,000 euros in individual taxation.
    • - 40,000 euros in joint taxation.

    c. Where appropriate, 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 .

  • The deduction will correspond to the ascendant who has paid the amounts intended for the acquisition of textbooks and school supplies. However, if these are marriages with the economic regime of the Aragonese consortium or similar, the amounts paid will be attributed to both spouses in equal shares.