For textbook acquisition costs

Regulations: Art. 4 Consolidated 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

Amount and maximum limits of the deduction

• 100% of the amounts allocated to the acquisition of textbooks for each child studying .

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

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

  • Are under 30 years old .

  • Have a recognized degree of disability equal to or greater than 33% .

  • Have the right to the minimum for disability of ascendants or descendants in Personal Income Tax .

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

  • Be the father or mother who lives 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 , supporting families.

Requirements and other conditions for the application of the deduction

• The textbooks must be those published for the development and application of the curricula corresponding to the second cycle of early childhood education, primary education, to compulsory secondary education, to the baccalaureate and to specific vocational training cycles.

• Only the expenses incurred by the children may be taken into account for the purposes of applying this deduction. ##3##which, in turn, give the right to the minimum for descendants . If the children live with both parents and they opt for individual taxation, both the amounts paid and the maximum limit of the deduction will be prorated in equal parts in the declaration of each of them .

• That the sum of the general tax base and the savings tax base boxes [0435] and [0460] of the declaration, of the taxpayer does 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 or single-parent families:

     • 39,600 euros in individual taxation.

     • 63,360 euros in joint taxation .

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

For taxpayers who died before November 26, 2023

Amount and maximum limits of the deduction

The limit of the deduction will in any case be 220 euros .