For textbook acquisition costs

Regulations: Art. 4 Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding 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 220 euros per child.

A tension : Please note that, as a consequence of the various modifications that article 4 has undergone during the year 2022, we find ourselves with the following amounts and limits:

For taxpayers who died between January 1 and March 30 2022 , 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 the savings tax base boxes [0435] and [ 0460] from statement :

(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

The limits per child can be applied globally for all of them.
For taxpayers who have died between March 31 and December 30, 2022 , the amount of the deduction for each child cannot exceed the limits indicated below, depending on of the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration :

(General tax base + Savings tax base) Limit per child

Up to 7,150.00 euros 100.00 euros

Between 7,150.01 and 11,000.00 euros 75.00 euros

Between 11,000.01 and 13,750.00 euros 50.00 euros

The limits per child can be applied globally for all of them.
For the rest of the taxpayers, the amount of the deduction cannot exceed 220 euros for each child.

(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

(General tax base + Savings tax base)	Limit per child
Up to 7,150.00 euros	100.00 euros
Between 7,150.01 and 11,000.00 euros	75.00 euros
Between 11,000.01 and 13,750.00 euros	50.00 euros

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, both the amounts paid and the maximum limit of the deduction will be prorated in equal parts 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:
- - 33,000 euros in individual taxation.
- - 52,800 euros in joint taxation.
Attention: Please note that, as a consequence of the various modifications that article 3 bis has undergone during the year 2022, we find ourselves with the following quantitative limits:
- For taxpayers who died between January 1 and March 30, 202 2, the sum of the general and savings tax bases (boxes [ 0435 ] and [0460] ) may not exceed 12,500 euros in individual taxation.
- For taxpayers who died between March 31 and December 30, 2022 , the sum of the general and savings tax bases (boxes [0435 ] and [0460] ) may not exceed 13,750 euros in individual taxation.
- For the rest of the taxpayers the amount of the deduction cannot exceed 33,000 euros in the case of individual taxation and 52,800 euros in the case of joint taxation.
The taxpayer must keep , at the disposal of the Tax Administration, the invoices or the corresponding equivalent documents .