For the purchase of school supplies
Regulations: Art. 10 and 12 bis Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10
15 euros for the purchase of school supplies for each child or descendant dependent on the taxpayer.
Requirements for applying the deduction
The purchase of school supplies must be intended for children or descendants of compulsory school age for whom there is the right to the minimum for descendants regulated in the Law of IRPF .
This requirement will be deemed to have been met when the child or descendant is between 6 and 15 years old on the date the tax accrues.
Only parents or ascendants who live with their children or descendants in school will have the right to practice the deduction.
When a child or descendant lives with both parents or ascendants, the amount of the deduction will be prorated in equal parts in the declaration of each of them, in the event that they opt for individual taxation.
That the sum of the general and savings tax bases , boxes  and  of the declaration statement, does not exceed the following amounts:
- 19,000 euros in individual taxation.
- 24,000 euros in joint taxation.
In the event that taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants:
Note: In this case, if the taxpayer belongs to a large family , there will be no limit.
The necessary conditions for the consideration of a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families (BOE of November 19).
- 28,000 euros in individual taxation.
- 45,000 euros in joint taxation.
In the case of marriage, this limit of 45,000 euros will apply provided that at least one of the spouses had their habitual residence during the tax period in one of the municipalities or smaller local entities with a population of less than 3,000 inhabitants.
Habitual residence will be determined based on the criteria defined in article 9 of the Personal Income Tax Law, but limited to the scope of the municipality or minor local entity.
You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".