10.7.9. For expenses in the purchase of textbooks and language teaching

Features and requirements of the deduction

1. Taxpayers will be able to deduct from the total regional tax the amounts paid for the purchase of textbooks for the stages corresponding to basic education.

2. A 15 percent deduction may be made on the amounts paid during the tax period for language instruction received as an extracurricular activity by children or descendants during the stages corresponding to basic education.

The amount to be deducted for the expenses indicated may not exceed the maximum amounts indicated below:

1. Joint statements:

   • Taxpayers who do not have the legal status of a large family, for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants is included between the ranges indicated below, may deduct up to the following amounts:

     Up to 12,000 euros	100 euros per child
     Between 12,000.1 and 20,000.00 euros	50 euros per child
     Between 20,000.01 and 25,000.00 euros	37.50 euros per child

   • Taxpayers who have the legal status of a large family, for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants is included between the ranges indicated below, may deduct up to the following amounts:

     Up to 40,000 euros

     150 euros per child

2. Individual statements:

   • Taxpayers who do not have the status of large family, for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants is included in the sections indicated below, may deduct up to the following amounts:

     Up to 6,500 euros	50 euros per child
     Between 6,500.1 and 10,000.00 euros	37.50 euros per child
     Between 10,000.01 and 12,500.00 euros	25 euros per child

   • Taxpayers who are considered large families, for whom the amount resulting from the sum of the general tax base and the savings tax base less the minimum for descendants is included in the sections indicated below, may deduct up to the following amounts:

     Up to 30,000 euros

     75 euros per child

The deductions resulting from the application of the previous sections will be reduced by the amount of the scholarships and grants awarded in the tax period in question by the Administration of the Regional Government of Castilla-La Mancha, or by any other public administration.

For the purposes of applying these deductions, only parents or ascendants will be entitled to apply the deduction in respect of those children or descendants who are enrolled in school and who are entitled to the reduction provided for in the concept of minimum for descendants in article 58 of Law 35/2006.

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

1. The amount of expenses corresponding to the holder, for the acquisition of Basic Education textbooks.

2. The amount of expenses corresponding to extracurricular activities in language teaching.

3. The number of children who cause the expense reflected, differentiating between children of both spouses and children of the tax return holder.

4. You must indicate, where applicable, by marking with an X, whether you are part of a large family.