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Form 100. Personal Income Tax Declaration 2018

10.4.2. For textbook acquisition costs

For the concept of expenses on textbooks published for the second cycle of early childhood education, primary education, compulsory secondary education, baccalaureate and specific vocational training cycles, 100% of the amounts allocated to those expenses for each child will be deducted. to pursue these studies.

The amount of the deduction will be equal to the sum of all the expenses for acquiring textbooks corresponding to all the children who are pursuing the established studies. The maximum amount of the deduction will be the result of multiplying the maximum deductible amount provided by law for each income bracket of the period, by the number of children who cause said expenses.

For the purposes of applying this deduction, only children who qualify for the family minimum for descendants may be taken into account.

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

For Individual Taxation , these limits are the following:

Tax base *

LIMIT deduction

Up to 6,500.00 euros

100 euros/child

Between 6,500.01 and 10,000.00 euros

75 euros/child

Between 10,000.01 and 12,500.00 euros

50 euros/child

* Total tax base.

For Joint Taxation these limits are the following:

Tax base*

LIMIT deduction

Up to 10,000.00 euros

200 euros/child

Between 10,000.01 and 20,000.00 euros

100 euros/child

Between 20,000.01 and 25,000.00 euros

75 euros/child

* Total tax base.

Note: The maximum amounts established for each child that gives the right to the deduction are controlled by the program.

The application of this deduction will require that the amount resulting from the sum of your general tax base and your savings tax base, does not exceed the amount of 25,000.00 euros in joint taxation and 12,500.00 euros in individual taxation.

For the application of this deduction, it will be enough for any of the members of the family unit to be in possession of the corresponding invoice that justifies said expenses, documents that must be kept at the disposal of the Tax Administration.

In the event that taxpayers file an individual return, the maximum legally deductible amount will be prorated in equal parts among the members of the family unit who file a return, regardless of the matrimonial property regime.


Through a data capture window, the amount of the expense paid by the holder of the declaration must be indicated, indicating in turn in the appropriate box (common children or exclusively of one of the spouses), the number of children who have originated the expense.