For acquisition of textbooks and school supplies
Regulations: Articles 110-11, 160-1 and 160-2.6 Revised Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26
Amount of deduction
100 percent of the amounts allocated by the taxpayer to the following purposes:
-
The acquisition of textbooks for their descendants, which have been published for Primary Education and Compulsory Secondary Education.
-
The acquisition of “school supplies” for Primary Education and Compulsory Secondary Education.
For these purposes, school supplies shall be understood as the set of means and resources that facilitate teaching and learning, intended to be used by students for the development and application of the content determined by the curriculum of general education courses established by academic regulations, as well as the equipment and accessories that the Management and/or the School Council of the educational center have approved for the educational stage of reference.
The acquisition of computer equipment (tablets, computers, etc .) used in school learning (doing work, searching for information, etc .) is NOT considered school supplies for the purposes of applying the deduction. They will only be considered as such when the center where the studies are taken has opted for the curricular material to be exclusively and necessarily in digital format .
Maximum deduction limits
The amount of the deduction 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] of the declaration:
A. Under general regime
-
In the joint statements
1. In the case of taxpayers who do not have the legal status of "large family" :
General tax base + Savings tax base Limit per descendant Up to 12,000 euros 100,00 euros Between 12,000.01 and 20,000.00 euros 50,00 euros Between 20,000.01 and 25,000.00 euros 37.50 euros 2. In the case of taxpayers who have the legal status of "large family" , for each descendant: a fixed amount of 150 euros .
-
In the individual statements
1. In the case of taxpayers who do not have the legal status of "large family" :
General tax base + Savings tax base Limit per descendant Up to 6,500 euros 50,00 euros Between 6,500.01 and 10,000.00 euros 37.50 euros Between 10,000.01 and 12,500.00 euros 25,00 euros 2. In the case of taxpayers who have the legal status of "large family" , for each descendant: a fixed amount of 75 euros .
B. In case of application of the differentiated tax regime (incompatible with the general regime)
-
In the joint statements
1. In the case of taxpayers who do not have the legal status of "large family" :
General tax base + Savings tax base Limit per descendant Up to 12,000 euros 120,00 euros Between 12,000.01 and 20,000.00 euros 60,00 euros Between 20,000.01 and 25,000.00 euros 45,00 euros 2. In the case of taxpayers who have the legal status of "large family" , for each descendant: a fixed amount of 180 euros .
-
In the individual statements
1. In the case of taxpayers who do not have the legal status of "large family" :
General tax base + Savings tax base Limit per descendant Up to 6,500 euros 60,00 euros Between 6,500.01 and 10,000.00 euros 45,00 euros Between 10,000.01 and 12,500.00 euros 30,00 euros 2. In the case of taxpayers who have the legal status of "large family" , for each descendant: a fixed amount of 90 euros .
Requirements and other conditions for the application of the deduction
A. Under general regime
-
The maximum deduction limits established for each descendant are applied individually for each of them, and cannot be applied globally .
-
The deduction must be reduced , for each descendant, by the amount corresponding to the scholarships and aid received , in the tax period in question, from the Administration of the Autonomous Community of Aragon or any other Public Administration that cover all or part of the expenses for the acquisition of textbooks and school supplies .
-
For the application of this deduction only those that give the right to the reduction provided for in the form of a minimum for descendants will be taken into account.
-
Likewise, for the application of the deduction, the following will be required, depending on the case:
-
As a general rule, the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, does not exceed the following amounts :
-
In the case of taxpayers who have the legal status of "large family", the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, does not exceed the following amounts :
-
Where applicable, documentary evidence of the acquisition of textbooks and school supplies may be provided by means of an invoice or any other means of legal or economic transactions permitted by law .
-
-
The deduction will correspond to the ascendant who has paid the amounts intended for the acquisition of textbooks and school supplies. However, in the case of marriages with the economic regime of the Aragonese marital consortium or similar, the amounts paid will be attributed to both spouses in equal parts.
B. In case of application of the differentiated tax regime
Taxpayers must meet the same requirements as in the general regime and, in addition, the following:
-
The differentiated tax regime is applicable to taxpayers residing in rural settlements with a high risk or extreme risk of depopulation (Range VIII, IX and X), provided that they also have a Synthetic Index of Territorial Development (ISDT) less than 100.
You can consult the list of rural settlements for the purposes of the special differentiated tax regime at the following link:
-
Only taxpayers who have their habitual residence, during the calendar year in which the corresponding tax obligation is accrued and in the following four years, in one of the rural settlements with high risk or extreme risk of depopulation indicated above can benefit from this special regime of differentiated taxation. In the case of a married couple opting for joint taxation, this requirement will be deemed to be met when this circumstance is present for either spouse.