10.7.9. For expenses in acquiring text books and teaching languages

Characteristics and requirements of the deduction

1. Taxpayers can deduct the amounts paid for the expenses intended for the acquisition of textbooks for the stages corresponding to basic education from the total autonomous community quota.

2. 15% Of the amounts paid may be deducted during the tax period for teaching languages received, such as extracurricular activity, by children or descendants during the stages corresponding to basic education.

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

1. Joint tax returns:

   • Taxpayers who do not have the legal status of large families, for whom the amount resulting from the sum of the general tax base and from the taxable amount of the savings, minus the minimum for descendants is included among the following tranches, they can be deducted 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 large families, for whom the amount resulting from the sum of the general tax base and the taxable base for saving less the minimum for descendants is included in the following sections, up to the following amounts may be deducted:

     Up to 40,000 euros

     150 Euros per child

2. Individual tax returns:

   • 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 the tax base for saving less the minimum for descendants is included in the following sections, which can be deducted 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 have the status of large family, for whom the amount resulting from the sum of the general taxable base and the gross tax base of the savings minus the minimum per descendant is included in the following sections, can deduct up to the following amounts:

     Up to 30,000 euros

     75 Euros per child

The deductions resulting from the application of the above sections will be reduced by the amount of the grants and grants granted in the tax period in question by the Government 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 for children or school children who give entitlement to the planned reduction, as a minimum for descendants under article 58 of Act 35/2006.

Fulfilment: You must enter the following differentiated details 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 the expenses corresponding to extracurricular activities in language teaching.

3. The number of children that give rise to the expense reflected, differentiating the children of both spouses from the children of the holder of the tax return.

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