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Practical Income Manual 2021.

For expenses in the acquisition of school supplies and textbooks

Regulations: Art. 1. Eight Text Recast of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5.

Deduction amount

120 euros for each descendant for the acquisition of school supplies and textbooks derived from the schooling of their descendants in the second cycle of early childhood education, primary education and compulsory secondary education.

Requirements and other conditions for the application of the deduction

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

    a. In the case of taxpayers who are not part of a family unit that has the legal status of a large family :

    • 20,000 euros in individual taxation .

    • 40,000 euros in joint taxation .

    b. In the case of taxpayers who are part of a family unit that has the legal status of a large family :

    • 33,000 euros in individual taxation.

    • 53,000 euros in joint taxation.

  • 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 will be prorated in equal parts in the declaration of each of them.

    In the event that one of the taxpayers entitled to the application of the tax benefit does not present a declaration because they are not obliged, the other taxpayer, if they meet the requirements, can apply it in its entirety.

  • For the application of this deduction, only those descendants who give the right to the application of the minimum by descendants will be taken into account. ##3####2####4##in article 58 of the Personal Income Tax Law :

  • The amount of the deduction must be reduced , for each descendant, by the amount corresponding to the scholarships and aid obtained in the tax period from the Community Autonomous Community of the Region of Murcia or any other Public Administration, which covers all or part of the expenses for the acquisition of school supplies or textbooks.