For textbook acquisition costs

Regulations: Art. 4 Revised Text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes ceded 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 purchase of textbooks for each child enrolled in school.

• The amount of the deduction for each child cannot exceed 220 euros per child.

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

  • - Are under 30 years old .

  • - Have been recognized as having a degree of disability equal to or greater than 33% .

    Regarding the degrees of disability, see the first Additional Provision of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

  • - Have the right to minimum for disability of ascendants or descendantsin it PIT.

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

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

  • - They are the father or mother who live with the child 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.

  • - Be a self-employed worker that it is of high in the special scheme for self-employed workers or those employed on their own account within the Social Security system, as appropriate minimum of 183 days throughout the corresponding tax period.

    Attention : this last assumption not applicable to deceased taxpayers prior to July 25, 2025.

Requirements and other conditions for the application of the deduction

• Textbooks must be those edited 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 specific vocational training cycles.

• For the purposes of applying this deduction, only the expenses incurred by children who, in turn, entitle the person to apply the minimum for descendants may be taken into account. If the children live with both parents and they choose to file individual tax returns, both the amounts paid and the maximum deduction limit will be prorated equally in each parent's tax return .

  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 shared custody and guardianship both parents may apply the deduction if they hold it on the date the tax is due, as each has the right to apply the minimum for descendants.

  • If the son had died in the year , the parents could apply the deduction if they lived with him on the date of death.

  If the child lives with both parents, the amounts paid and the applicable limit for each child will be prorated between them for the purpose of applying the deduction, regardless of who actually makes the payment and whether both parents can actually apply the deduction based on the amounts of their taxable bases. 

  Conversely, if the child lives with only one parent, the deduction can only be applied by that parent and for the total amount of the payments made, 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 taxable base of the taxpayer, boxes [0435] and [0460] of the statementdo 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 families of the general category or single-parent families with two or more children:

     • - 39,600 euros in individual taxation.

     • - 63,360 euros in joint taxation .

  3. In the case of large families of special category:

     • - 42,900 euros in individual taxation.

     • - 68,640 euros in joint taxation.

  Important : in the event of deceased taxpayers prior to July 25, 2025 that they had been part of a large family, of general or special category, The limit of 39,600 euros will apply in individual taxation.

• The taxpayer must keep , at the disposal of the Tax Administration the invoices or the corresponding equivalent documents .