10.3.14. For the purchase 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 supplies are understood to be 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 the general regime teachings established by the academic regulations, as well as the equivalence and complements that the management and/or the School Council of the educational center have approved for the educational stage of reference.

This deduction will only be available when the taxable base does not exceed 12,500 euros for individual taxation or 25,000 euros for joint taxation.

Since the law does not require cohabitation with the parent, those taxpayers who incur expenses of this nature with respect to descendants who do not live with the parent may apply the deduction.

The deduction applied for expenses incurred cannot exceed certain limits.

For Joint taxation these limits are as follows:

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

For Individual taxation , these limits are as follows:

* 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 for a joint declaration and 75 euros for an individual declaration.

The deduction will correspond to the ascendant who has paid the amounts destined to the acquisition of books and school supplies and when there is more than one taxpayer entitled to apply the deduction, it will be prorated equally.

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.

Completion

Through a data capture window you must indicate the amount of the expense paid by the holder of the declaration, indicating in turn 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.