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Form 100. Personal Income Tax Declaration 2018

10.3.14. For acquisition of textbooks and school supplies

For the amounts allocated by taxpayers to the acquisition of textbooks for their descendants, provided that they have been published for Primary Education and Compulsory Secondary Education. Also, and within the same deduction, the acquisition of school supplies for said educational levels may be deducted.

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 academic regulations. , as well as the equalization and complements that the management and/or the School Council of the educational center have approved for the reference educational stage.

You will only be entitled to this deduction when the tax base does not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.

Given that the rule does not require cohabitation with the parent, the deduction may be applied to those taxpayers who carry out expenses of this nature with respect to descendants who do not live with them.

The deduction applied for the expenses incurred cannot exceed certain limits.

For Joint Taxation these limits are the following:

Tax base*

LIMIT deduction

Up to 12,000.00 euros

100 euros/offspring

Between 12,000.01 and 20,000.00 euros

75 euros/offspring

Between 20,000.01 and 25,000.00 euros

50 euros/offspring

* Sum of the general tax base and the savings tax base. 

For Individual Taxation , these limits are the following:

Tax base *

LIMIT deduction

Up to 6,500.00 euros

50 euros/offspring

Between 6,500.01 and 10,000.00 euros

37.50 euros/offspring

Between 10,000.01 and 12,500.00 euros

25 euros/offspring

* Sum of the general tax base and the savings tax base. 

In the case of taxpayers who are part of a family unit that holds the title of large family, the maximum amount of the deduction will be 150 euros in a joint return and 75 in an individual return.

The deduction will correspond to the ascendant who has paid the amounts intended for the acquisition of books and school supplies and when there is more than one taxpayer entitled to the application of the deduction it will be prorated in equal parts.

This deduction will be reduced, for each descendant, by the amount corresponding to the scholarships and aid received in the tax period from the Principality of Asturias or another Public Administration.


Through a data capture window, you must indicate the amount of the expense paid by the holder of the declaration, indicating in the appropriate box whether the spouse, if applicable, is entitled to the deduction. (There are boxes to apply the deduction for up to 6 descendants).

If they exist, it will indicate the amounts received as subsidies, scholarships or aid for the acquisition of textbooks and school supplies for each descendant.