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Practical Income Manual 2021.

For textbook acquisition costs

Regulations: Art. 4 of the Consolidated 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 acquisition of textbooks for each child studying.

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

    The limits per child can be applied globally for all of them.

Requirements and other conditions for the application of the deduction

  • The textbooks must be those published 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 training cycles.

  • Only the expenses incurred by children who, in turn, entitle may be taken into account for the purposes of applying this deduction. minimum by descendants . If the children live with both parents and they opt for individual taxation, the deduction will be prorated equally in the declaration 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 guardianship and shared custody both parents may apply the deduction if they hold it on the tax accrual date, as both parents have the right to apply the minimum for descendants.

    • If the child had died in 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 effectively apply the deduction based on the amounts of their tax bases. The limit of the deduction is not prorated as the rule establishes a maximum limit of the deduction, with respect to each child, depending on the type of taxation, individual or joint, and the amount of the tax base.

    On the contrary, if the child only lives with one of the parents on the date of tax accrual, the deduction can only be applied by him and for the total amount of the amounts 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 the 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 .