For the purchase of textbooks and school supplies

Regulations: Art. 5. Twenty-five Text Consolidated text of the legal provisions of the Autonomous Community of Galicia regarding taxes ceded by the State, approved by Legislative Decree 1/2011, of July 28

Maximum amount and limit of the deduction

• He 15 percent of the amounts paid by the taxpayer for the following purposes:

  1. The acquisition of textbooks for their descendants that have been edited for Primary Education, Compulsory Secondary Education and Special Education.

  2. The acquisition of school supplies for their descendants for those educational levels.

     It shall be understood by school supplies The set of consumable means and resources that facilitate school teaching and learning, such as notebooks, pencils or pens, as well as clothing and sports footwear for the physical education subject, intended to be used by students for the development and application of the contents determined by the curriculum of the general education established by the current academic regulations.

     The categories or elements of school supplies and the applicable limits that may be included in the deduction will be specified by order of the head of the department responsible for finance.

  Important : will only entitle the holder to apply the deduction in the tax year 2025 the amounts corresponding to the acquisitions included in the invoices issued between July 1 and December 31, both inclusive.

• A maximum limit of the deduction of 105 euros by each descendant registered. 

Requirements and other conditions for the application of the deduction

• Only those will be taken into account descendants that entitle the person to the application of the minimum allowance for descendants, unless the payment of the supporting invoices is made by the parent who is not entitled to apply that minimum allowance.

• The descendants Those generating the right to apply the deduction must be enrolled in publicly funded educational institutions.

• The per capita income of the family unit it must be equal to or less than 30,000 euros.

  It shall be understood by per capita income of the family unit for the school year 2025-2026the result of dividing the family unit income of the fiscal year 2024among the number of countable members, taking into account that members who prove a disability equal to or greater than 33 will count as two % or the receipt of a Social Security pension for permanent disability in the degrees of total, absolute or severe disability, or the equivalent of passive classes.

  The family unit income will be the result of adding up the incomes of each of the computable members of the family that obtains income of any kind, in accordance with the regulations governing the IRPFABBR.

  When a declaration is filed from IRPFABBR In the fiscal year 2024, the general taxable base (box [435]) and the taxable base of savings (box [460]); If it is not presented, the income will be taken into account in accordance with the tax data provided by the State Tax Administration Agency (certificate of imputations).

  They will be considered countable members of the family unit:

  • a) Parents who are not legally separated or divorced or, where applicable, the students' guardians.

  • b) Minor children, with the exception of emancipated children, as well as minor persons under guardianship or in legally constituted family or pre-adoptive foster care.

  • c) Disabled adult children when their legal capacity has been judicially modified by the establishment of representative guardianship or when they are subject to extended or rehabilitated parental authority until this measure is reviewed.

  • d) Unmarried children under 25 years of age who live in the family home.

  • e) Legally separated or divorced parents with shared custody form a family unit with the children they have in common.

  • f) The person joined by new marriage or by de facto union to the parent of the student, except in cases of shared custody.

  When there is no marital bond, it will be understood that the parents and all descendants who live with them and who meet the requirements of letters b), c) and d) of point 1 constitute a family unit, except in cases of shared custody.

  He/She will not be considered a computable member:

  • a) The parent who does not live with the student in cases of legal separation or divorce, except in the case of shared custody.

  • b) The aggressor in cases of gender violence.

• In case that more than one taxpayer is entitled to apply the deductionThe rules of apportionment, coexistence and other limits provided for in the state regulations will apply. IRPFABBR.

  The pro-rata allocation refers only to the limit of 105 euros for the same dependent, since the deduction will be applied to the expenses paid by the taxpayers for the acquisition of books and school supplies.

• The proof of expenditure The acquisition of textbooks and school supplies will be carried out through the detailed invoice of the goods purchased and the proof of payment made by credit or debit card, bank transfer, nominative check, deposit into an account at credit institutions, or through authorized instant electronic payment service platforms in Spain.

  In no case will amounts paid through legal tender money give the right to make this deduction.

  Important : in a way exceptionalIn 2025, amounts paid through deliveries of legal tender will also be admissible.

Incompatibility

This deduction will be incompatible with any scholarship or public aid received in the tax period in question that covers the acquisition of textbooks and school materials relating to the same school year.

In particular, those who benefit from participation in the solidarity fund for textbooks and from receiving aid for the purchase of textbooks and school materials from the competent education department will not be able to apply this deduction to expenses corresponding to the same school year.