10.2.10. For acquisition of textbooks and school supplies

Taxpayers may deduct the amounts allocated to the acquisition of textbooks for their descendants, which have been published for primary education and compulsory secondary education, as well as the amounts allocated to the acquisition of school materials for said educational levels.

School material will be understood as the set of means and resources that facilitate teaching and learning, intended to be used by students for the development and application of the contents determined by the curriculum of general education established by the current academic standard. , as well as the equipment and accessories that the Management and/or the School Council of the educational center have approved for the reference educational stage.

The deduction will be applied with the following limits:

1. In joint returns, taxpayers for whom the amount resulting from the sum of the general tax base and the savings tax base is included in the brackets indicated below, may deduct up to the following amounts:

   1. In the case of taxpayers who do not have the legal status of “large family”

      Up to 12,000 euros	100 euros per child
      Between 12,001 and 20,000.00 euros	50 euros per child
      Between 20,000.01 and 25,000.00 euros	37.50 euros per child

   2. In the case of taxpayers who have the legal status of “large family”, for each descendant a fixed amount of 150 euros.

2. In individual returns, taxpayers for whom the amount resulting from the sum of the general tax base and the savings tax base is included in the brackets indicated below, may deduct up to the following amounts:

   1. In the case of taxpayers who do not have the legal status of “large family”

      Up to 6,500 euros	50 euros per child
      Between 6,500.01 and 10,000 euros	37.50 euros per child
      Between 10,000.01 and 12,500.00	25 euros per child

   2. In the case of taxpayers who have the legal status of “large family”, for each descendant a fixed amount of 75 euros.

The deduction resulting from the application of the previous sections must be reduced by the amount corresponding to the scholarships and aid received, in the tax period in question, from the Administration of the Autonomous Community of Aragon or any other public administration that covers the all or part of the expenses for the acquisition of textbooks and school supplies indicated above.

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

Likewise, for the application of the deduction, the following will be required, depending on the case:

1. In general, the amount resulting from the sum of the general tax base and the savings tax base does not exceed the amount of 25,000 euros in joint taxation and 12,500 in individual taxation.

2. For taxpayers who have the legal status of “large family”, the amount resulting from the sum of the general tax base and the savings tax base does not exceed the amount of 40,000 euros in joint taxation and 30,000 in individual taxation.

3. Where applicable, documentary accreditation of the acquisition of textbooks and school supplies may be made by invoice or any other means of legal or economic traffic admitted by Law.

   The deduction will correspond to the ascendant who has paid the amounts intended for the acquisition of textbooks or school supplies. However, if these are marriages with the financial regime of the Aragonese consortium or similar, the amounts paid will be attributed to both spouses in equal shares.

COMPLETION: A window will open in which you must indicate for each child (the program allows space for up to 6 children):

1. The amounts paid for the acquisition of textbooks and school supplies by the holder of the declaration, if the spouse, if applicable, had the right to also apply the deduction, 50 percent of the amounts will be recorded.

2. For each of the children, you must also indicate whether the spouse is entitled to also apply the deduction.

3. Finally, you must record the amounts received, for each child, for scholarships or aid in the acquisition of textbooks and school supplies.

On the other hand, you must indicate if you are part of a large family, marking the box enabled for this purpose with an X.