10.7.9. For expenses on the acquisition of textbooks and language teaching

Characteristics and requirements of the deduction

1. Taxpayers may deduct from the full regional quota the amounts paid for the expenses allocated to the acquisition of textbooks for the stages corresponding to basic education.

2. 15 percent of the amounts paid may be deducted during the tax period for language teaching received, as an extracurricular activity, by children or descendants during the stages corresponding to basic education.

The amount to be deducted for the indicated expenses 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 brackets indicated below, Up to the following amounts may be deducted:

     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 brackets indicated below, may be deducted up to the following amounts:

     Up to 40,000 euros

     150 euros per child

2. Individual declarations:

   • Taxpayers who do not have the 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 in the brackets 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 have the 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 in the brackets 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 aid granted in the tax period in question by the Administration of the Community Board of Castilla-La Mancha, or by any other public administration.

For the purposes of applying these deductions, only the parents or ascendants will have the right to make the deduction with respect to those children or descendants enrolled in school who give the right to the reduction provided for, as a minimum for descendants in article 58 of the Law. 35/2006.

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

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

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

3. The number of children that cause the reflected expense, differentiating children of both spouses from the children of the holder of the declaration.

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