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Form 100. Personal Income Tax Return Declaration 2017

10.13.8. For school material expenses

Taxpayers may apply a deduction of 100 euros for the acquisition of school supplies and textbooks derived from the schooling of their descendants in the second cycle of early childhood education, primary education and compulsory secondary education . 

Taxpayers who meet the following requirements will be entitled to the deduction: 

  • In the case of taxpayers who are not part of a family unit that has the legal status of a large family:

    1. In individual declaration, those in which the amount resulting from the sum of the general tax base and the savings tax base does not exceed 15,000 euros.

    2. In joint declaration, those in which the amount resulting from the sum of the general tax base and the savings tax base does not exceed 30,000 euros.

  • In the case of taxpayers who are part of a family unit that has the legal status of a large family:

    1. In individual declaration, those in which the amount resulting from the sum of the general tax base and the savings tax base does not exceed 25,000 euros.

    2. In joint declaration, those in which the amount resulting from the sum of the general tax base and the savings tax base does not exceed 40,000 euros.

    The deduction will correspond to the ascendant who has paid the amounts intended for the acquisition of textbooks and school supplies. When there is more than one taxpayer entitled to the application of the deduction, the amount of this will be prorated equally in the declaration of each of them.

    For the application of this deduction, only those descendants who qualify for the application of the minimum for descendants will be taken into account.

    The amount of the deduction must be reduced, for each descendant, by the amount corresponding to the scholarships and aid obtained in the tax period from any Public Administration, which covers all or part of the expenses for the acquisition of school supplies or textbooks. .

Completion : You must indicate the following differentiated data in the boxes provided for this purpose:

  1. The amount of expenses that correspond to the owner, for the acquisition of school supplies and textbooks.

  2. The number of children that cause the reflected expense, differentiating children of both spouses from the children of the holder of the declaration.

  3. You must indicate, if applicable, by marking with an X, if you are part of a large family.