For textbook acquisition costs

Regulations: Art. 4 Revised text of the legal provisions of the Autonomous Community of the Balearic Islands on 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 purchase of textbooks for each child enrolled in school.

• The amount of the deduction for each child cannot exceed 220 euros per child.

• The above limit will be 350 euros per child in the case of taxpayers who on the date of accrual of the tax meet any of the following requirements:

  • - Are under 30 years old .

  • - Have been recognized as having a degree of disability equal to or greater than 33% .

    Regarding the degrees of disability, see the first Additional Provision of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

  • - Have the right to the minimum for disability of ascendants or descendants in the IRPF .

  • - They are the father, mother or parents who live with the child or children subject to parental authority and who form a large family , in accordance with the terms established in article 6 of Law 8/2018, of July 31, on support for families.

    For these purposes, large families are those determined by Law 40/2003, of November 18, on the Protection of Large Families, as well as single-parent families with a child with a recognized disability of 33% or more.

  • - They are the father or mother who live with the child or children subject to parental authority and who are part of a single-parent family with two or more sons or daughters of those provided for in article 7.7 of Law 8/2018, of July 31, on support for families.

    In accordance with sections 1 and 2 of article 7 of Law 8/2018, of July 31, on family support:

    • Single-parent families are those made up of one or more sons or daughters who meet the requirements established in section 3 of the aforementioned article 7 of Law 8/2018 and who are financially dependent on a single parent, guardian, foster parent or adoptive parent, with whom they live.

    • In addition, the following are also considered single-parent families:

      a) The family in which the parent with dependent children lives at the same time with another person or persons with whom he or she has no marital relationship or stable partnership, in accordance with civil law.

      b) The family in which the parent who has custody of the children does not receive any pension for the maintenance of these children established by court order and has filed the corresponding civil or criminal complaint or claim.

      c) The family in which the parent with dependent children has suffered abandonment of the family by the other parent or cohabitant.

Attention : For taxpayers who died before November 26, 2023, the previous limit will in any case be 220 euros .

Requirements and other conditions for the application of the deduction

• Textbooks must be those edited 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 cycles.

• For the purposes of applying this deduction, only the expenses incurred by the children who, in turn, entitle the minimum for descendants may be taken into account. If the children live with both parents and they choose individual taxation, both the amounts paid and the maximum deduction limit will be prorated equally in the tax return 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 shared custody and guardianship both parents may apply the deduction if they hold it on the date the tax is due, as each has the right to apply the minimum for descendants.

  • If the son had died in the 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 actually apply the deduction based on the amounts of their tax bases. The deduction limit is not prorated as the rule establishes a maximum deduction limit, with respect to each child, depending on the type of taxation, individual or joint, and the amount of the taxable base.

  On the other hand, if the child only lives with one of the parents on the date the tax is due, the deduction can only be applied by him or her and for the total amount of the sums 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 taxpayer does not exceed the following amounts:

  1. In general:

     • - 33,000 euros in individual taxation.

     • - 52,800 euros in joint taxation .

  2. In the case of large or single-parent families:

     • - 39,600 euros in individual taxation.

     • - 63,360 euros in joint taxation .

• The taxpayer must keep , at the disposal of the Tax Administration the invoices or the corresponding equivalent documents .