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Practical manual for Income Tax 2022.

For the purchase of school supplies

Regulations: Art. 10 and 12 bis Text Consolidated legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

Amount of deduction

15 euros for the purchase of school supplies for each child or dependent of the taxpayer.

Requirements for applying the deduction

  • The purchase of school supplies must be intended for children or descendants of compulsory school age who are entitled to the minimum for descendants regulated in the Personal Income Tax Law ## .

    This requirement will be deemed to have been met when the child or descendant is between 6 and 15 years of age on the date the tax becomes due.

  • Only parents or ascendants who live with their school-aged children or descendants will be entitled to practice the deduction.

  • When a child or descendant lives with both parents or ascendants, the amount of the deduction will be prorated equally in the declaration of each of them, in the event that they opted for individual taxation.

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

    1. In general:

      - 19,000 euros in individual taxation.

      - 24,000 euros in joint taxation.

    2. 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 taxpayer belongs to a large family , there will be no limit.

      The conditions necessary for consideration as 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 his or her habitual residence during the tax period in one of the municipalities or minor 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 ".