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Form 100. Personal Income Tax Declaration 2018

10.13.8. For school material expenses

Taxpayers may apply a deduction of 120 euros, for each descendant, for the acquisition of school supplies and textbooks derived from the schooling of their descendants in the second cycle of early childhood education, education primary 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 20,000 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.

  • 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 33,000 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 53,000 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.

  • In the case of marriage, and in individual returns, if one of the taxpayers entitled to the deduction does not file a return, because they are not obliged, the other, if they meet the requirements, may apply the deduction in its entirety.

  • 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. You must indicate the number of common children with the spouse who give rise to the right to deduction for both of you, as long as both file a declaration.

    Next, you must indicate the amount in euros that corresponds to the acquisition of textbooks, coming from scholarships or aid corresponding to both spouses.

  2. It must reflect, first of all, the number of children who give rise to the right to deduction, differentiating those that give the right to deduct only to the holder, from those that give the right to deduct to both spouses, reflecting, in both cases, the amounts total scholarships or public aid that correspond to the acquisition of textbooks and school supplies.

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