For expenses in the acquisition of textbooks and for language teaching

Regulations: Art. 3 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.

Amount and maximum limits of the deduction

• 100 percent of the amounts paid , for the expenses allocated to the acquisition of published textbooks for the stages corresponding to basic education referred to in articles 3.3 and 4 of Organic Law 2/2006, of May 3, on Education , or regulation that replaces it.

• 15 percent of the amounts paid during the tax period for the language teaching received, as an extracurricular activity , by children or descendants during the stages corresponding to basic education referred to in articles 3.3 and 4 of Organic Law 2/2006, of May 3, on Education , or regulation that replaces it.

• The amount to be deducted for all the expenses indicated above will not exceed the maximum amounts indicated below:

  a. Joint statements:

  1. Taxpayers who do not have the legal status of a large family , for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum by descendants (boxes [ 0435 ], [ 0460 ] and [ 0514 ] of the declaration, respectively) is included in the sections indicated below, may be deducted up to the following amounts:

     (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
     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. Taxpayers who have the legal status of a large family , for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum by descendants (boxes [ 0435 ], [ 0460 ] and [ 0514 ] of the declaration, respectively) is included in the section indicated below, may be deducted up to the following amounts:

     (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
     Up to 40,000 euros	150.00 euros

  b. Individual declarations:

  1. Taxpayers who do not have the legal status of a large family , for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum by descendants (boxes [ 0435 ], [ 0460 ] and [ 0514 ] of the declaration, respectively) is included in the sections indicated below, may be deducted up to the following amounts:

     (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
     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. Taxpayers who have the legal status of a large family , for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants (boxes [ 0435 ], [ 0460 ] and [ 0514 ] of the declaration, respectively) is included in the section indicated below, the following amount:

     (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
     Up to 30,000 euros	75.00 euros

Requirements and other conditions for the application of the deduction

• The deductions resulting from the application of the previous sections will be reduced by the amount of the scholarships and aid granted in the tax period in question by the Administration of the Junta de Comunidades de Castilla- La Mancha, or any other Public Administration, that covers all or part of the expenses that give the right to deduction.

  When the expenses correspond to two or more children, the amount of deductions applicable to all children will be calculated globally and will be reduced by the total amount of scholarships and aid received by all of them.

  For these purposes, keep in mind that the limits established for calculating the deduction do not apply individually to each of the children, but rather the limit resulting from multiplying the individual limit established by the number of children who generate the right to the deduction.

• For the purposes of applying these deductions, only parents or ascendants will have the right to make the deduction with respect to those children or descendants enrolled in school who entitle to the planned reduction, as minimum for descendants , in article 58 of the Personal Income Tax Law .

• Taxpayers who wish to enjoy this deduction must be in possession of supporting documents proving payment of the items subject to deduction.

  The justification of the expenses that give rise to the deduction must be done, as a priority, by invoice. This is without prejudice to the possibility of accepting other types of supporting documents (such as tickets issued by retailers) that, in accordance with the law, may have such a nature.

• For the application of this deduction, the rules for the application of the minimum for descendants contained in the Personal Income Tax Law will be taken into account.