For acquisition of textbooks and school supplies

Regulations: Art. 14 ter Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Amount and maximum limits of the deduction

100 percent of the amounts allocated by the taxpayer to the following purposes:
1. To the acquisition of textbooks for each descendant , which have been published for Primary Education and Compulsory Secondary Education.
2. To the acquisition of school supplies for each descendant for Primary Education or Compulsory Secondary Education.
This deduction will also be applicable in the cases of guardianship and foster care .

school supplies shall mean 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 the general regime teachings established by the academic regulations, as well as the equipment and accessories that the Management and/or the School Council of the educational center has approved for the educational stage of reference.

As regards the justification of the amounts paid, this may be done by means of an invoice or any other means of legal or economic transactions permitted by law.

The deduction can be applied by those taxpayers who incur expenses of this nature with respect to descendants who do not live with them.

The amount of the deduction for each descendant 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.

In individual statements:

(General tax base + Savings tax base)	Limit per descendant
Up to 6,500.00 euros	50,00 euros
Between 6,500.01 and 10,000.00 euros	37.50 euros
Between 10,000.01 and 26,000.00 euros	25,00 euros

In joint statements:

(General tax base + Savings tax base)	Limit per descendant
Up to 12,000.00 euros	100,00 euros
Between 12,000.01 and 20,000.00 euros	75,00 euros
Between 20,000.01 and 37,000.00 euros	50,00 euros

In the case of taxpayers who are part of a family unit that, on the date of accrual of the tax, holds the large family title issued by the competent authority in matters of social services, the maximum amount of the deduction will be :
- - 150 euros in the case of a joint declaration.
- - 75 euros when you choose to file an individual return.
The maximum amounts of 150 euros and 75 euros refer to each of the children who give rise to the right to the deduction.

Requirements and other conditions for the application of the deduction

That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:
- - 26,000 euros in individual taxation.
- - 37,000 euros in joint taxation.
The maximum deduction limits established for each descendant are applied individually for each of them , and cannot be applied globally to the group of descendants for whom the expenses have been paid.
The deduction must be reduced , for each descendant, by the amount corresponding to the scholarships and aid received in the tax period from the Principality of Asturias or any other Public Administration that covers all or part of the expenses for the acquisition of textbooks and school supplies .

The reduction must also be made individually for each child on the deduction resulting from applying the maximum deduction limit, and it is not admissible to do so globally.
The deduction will correspond to the ascendant who has paid the amounts destined to the acquisition of textbooks and school supplies. When there is more than one taxpayer entitled to apply the tax benefit, the amount of the deduction (but not the maximum limit) will be prorated equally in the declaration of each of them.
The documentary accreditation of the acquisition of textbooks and school supplies may be carried out by invoice or any other means of legal or economic traffic admitted by law .