For textbook acquisition costs

Regulations: Art. 4 of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount and maximum limits of the deduction

• 100 percent of the amounts allocated to the purchase of textbooks for each child enrolled in school.

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

  a. In individual statements:

  (General tax base + Savings tax base)	Limit per child
  Up to 6,500.00 euros	100,00 euros
  Between 6,500.01 and 10,000.00 euros	75,00 euros
  Between 10,000.01 and 12,500.00 euros	50,00 euros

  b. In joint statements:

  (General tax base + Savings tax base)	Limit per child
  Up to 10,000.00 euros	200,00 euros
  Between 10,000.01 and 20,000 euros	100,00 euros
  Between 20,000.01 and 25,000 euros	75,00 euros

  Limits per child can be applied globally to all children.

Requirements and other conditions for the application of the deduction

• Textbooks must be those edited for the development and application of the curricula corresponding to the second cycle of early childhood education, primary education, compulsory secondary education, high school and specific vocational training cycles.

• For the purposes of applying this deduction, only the expenses incurred by the children who, in turn, entitle the minimum for descendants may be taken into account. If the children live with both parents and they choose individual taxation, the deduction will be prorated equally in the tax return of each of them .

  The requirement of cohabitation must occur on the date of accrual of the tax since, otherwise, there would be no right to apply the minimum for descendants; nevertheless:

  • In the case of shared custody and guardianship both parents may apply the deduction if they hold it on the date the tax is due, as each has the right to apply the minimum for descendants.

  • If the son had died in the year , the parents could apply the deduction if they lived with him on the date of death.

  If the child lives with the parents, the amounts paid will be prorated between them, regardless of who actually makes the payment and whether or not both parents can actually apply the deduction based on the amounts of their tax bases. The deduction limit is not prorated as the rule establishes a maximum deduction limit, with respect to each child, depending on the type of taxation, individual or joint, and the amount of the taxable base.

  On the other hand, if the child only lives with one of the parents on the date the tax is due, the deduction can only be applied by him or her and for the total amount of the sums paid, even when all or part of them have been paid by the other parent.

• That the sum of the general tax base and the savings tax base boxes [0435] and [0460] of the declaration, of taxpayer does not exceed the following amounts:

  • - 12,500 euros in individual taxation.

  • - 25,000 euros in joint taxation.

• The taxpayer must keep , at the disposal of the Tax Administration the invoices or equivalent documents .