For expenses in the acquisition of school supplies and textbooks
Regulations: Art. 1.Eight Text Consolidated version of the legal provisions in force in the Region of Murcia on transferred taxes, approved by Legislative Decree 1/2010, of November 5
Amount of deduction
120 euros for each descendant for the acquisition of school supplies and textbooks derived from the schooling of their descendants in the second cycle of early childhood education, primary education and compulsory secondary education.
Requirements and other conditions for the application of the deduction
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That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, does not exceed the following amounts:
a. In the case of taxpayers who are not part of a family unit that has the legal status of a large family :
b. In the case of taxpayers who are part of a family unit that has the legal status of a large family :
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The deduction will correspond to the ascendant who has paid the amounts intended for the acquisition of textbooks and school supplies. When there is more than one taxpayer entitled to apply the tax benefit, the amount of deduction will be prorated in the declaration of each of them.
In the event that one of the taxpayers entitled to apply the tax benefit does not file a return because he or she is not required to do so, the other taxpayer, if he or she meets the requirements, may apply it in its entirety.
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For the application of this deduction, only those descendants that entitle the applicant to the application of the minimum for descendants in article 58 of the Personal Income Tax Law .
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The amount of the deduction must be reduced , for each descendant, by the amount corresponding to the scholarships and grants obtained in the tax period from the Autonomous Community of the Region of Murcia or any other Public Administration, which covers all or part of the expenses for the acquisition of school supplies or textbooks.