For acquisition of textbooks and school supplies

Regulations: Articles 110-11, 160-1 and 160-2.6 Consolidated 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 taxation 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 descendants who give the right to apply the minimum for descendants will be taken into account.

• Likewise, for the application of the deduction, the following will be required, depending on the case:

  1. 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 :

     • - 12,500 euros in individual taxation.

     • - 25,000 euros in joint taxation.

  2. 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 :

     • - 30,000 euros in individual taxation.

     • - 40,000 euros in joint taxation.

  3. In your case, that the documentary accreditation of the acquisition of textbooks and school supplies be made by means of invoice or any other means of legal or economic traffic admitted in Law .

  4. That the payment for expense in question be made by credit or debit card, bank transfer, personal check, or deposit into accounts at financial institutions.

• 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 taxation regime is applicable to taxpayers residing in rural settlements with high risk of depopulation (settlements belonging to ranks VIII and IX of the structure of the settlement system of Aragon) or with extreme risk of depopulation (settlements belonging to rank X of the aforementioned structure), provided that, in addition , l corresponds to a value lower than 100 in the Synthetic Index of Territorial Development (ISDT) prepared in accordance with the Territorial Planning Strategy of Aragon .

  You can consult the list of rural settlements eligible for the differentiated taxation regime in the links indicated at the end of this section.

• Only taxpayers who have their habitual residence , during the calendar year in which the corresponding tax obligation accrues and in the following four years, in one of the rural settlements with high risk or extreme risk of depopulation indicated below, may benefit from this special differentiated tax regime. In the case of a married couple who opt for joint taxation, this requirement will be deemed to be met when this circumstance occurs in either of the spouses.