For textbook acquisition costs

Regulations: Art. 4 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

Amount and maximum limits of the deduction

• 100% 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:

  • Be under 30 years old .

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

  • They are entitled to the minimum for disability of ascendants or descendants in the IRPF .

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

  • 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.

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 which, in turn, entitle the minimum for descendants be taken into account. If the children live with both parents and they choose individual taxation, both the amounts paid and the maximum deduction limit will be prorated equally in the tax return 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 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 deduction limit will in any case be 220 euros .