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.

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

  • - Are under 30 years old .

  • - Have a recognized degree of disability equal to or greater than 33 per 100 .

    Regarding the degrees of disability, see the first Additional Provision of the 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.

  • - Have the right to the minimum for disability of ascendants or descendants in Personal Income Tax .

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

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

  • - Be the father or mother who lives with the son 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 support for families:

    • Single-parent families are those that are 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 economically dependent on a single parent, guardian, foster or adopter, with whom they live.

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

      a) The family in which the parent with dependent sons or daughters lives at the same time with another person or persons with whom he or she does not have any marital relationship or stable union, in accordance with civil legislation.

      b) The family in which the parent who has custody of the sons or daughters does not receive any judicially established alimony for the maintenance of these sons or daughters and has filed the corresponding civil or criminal complaint or claim.

      c) The family in which the parent with dependent sons or daughters has suffered family abandonment 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

• 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 the training cycles of specific vocational training.

• 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:

  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 .