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Form 100. 2020 Personal Income Tax Return Declaration

10.13.8. For school supplies expenses

Taxpayers may apply a deduction of 120 euros, for each descendant, for the acquisition of school supplies and textbooks derived from the schooling of their descendants in the second cycle of early childhood education, primary education and compulsory secondary education.

Requirements

  • Taxpayers who are not part of a family unit that has the legal status of a large family:

    1. In an individual declaration, those in which the amount resulting from the sum of the general tax base and the savings tax base does not exceed 20,000 euros.

    2. In a joint declaration, those in which the amount resulting from the sum of the general tax base and the savings tax base does not exceed 40,000 euros.

  • Taxpayers who are part of a family unit that has the legal status of a large family:

    • In an individual declaration, those in which the amount resulting from the sum of the general tax base and the savings tax base does not exceed 33,000 euros.

    • In a joint declaration, those in which the amount resulting from the sum of the general tax base and the savings tax base does not exceed 53,000 euros.

  • The deduction will correspond to the ascendant who has paid the amounts destined for the acquisition of textbooks and school supplies. When there is more than one taxpayer entitled to apply the deduction, the amount of this will be prorated equally in the declaration of each of them.

    In the case of marriage, and in individual declarations, if one of the taxpayers entitled to the deduction does not file a declaration, because he or she is not required to do so, the other, if he or she meets the requirements, may apply the deduction in its entirety.

  • Only those descendants who entitle the applicant to apply the minimum for descendants will be taken into account.

  • The amount of the deduction must be reduced, for each descendant, by the amount corresponding to the scholarships and grants obtained in the tax period from any Public Administration, which covers all or part of the expenses for the acquisition of school supplies or textbooks.

Completion

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

  1. In the case of marriage, you must indicate the number of descendants that are common to both spouses and that also give rise to the right to deduction for both, provided that both submit a declaration.

    Next, you must indicate the amount in euros corresponding to the purchase of textbooks, from scholarships or grants corresponding to both spouses.

  2. In another case, or when there is a marriage and you have opted for individual data capture, you must reflect, first of all, the number of children that give rise to the right to the deduction, differentiating between those that give the right to deduct only to the holder, and those that give the right to deduct to the holder and another taxpayer, reflecting, in both cases, the total amounts of scholarships or public aid that correspond to the acquisition of textbooks and school supplies.

  3. You must indicate, where applicable, by marking with an X, whether you are part of a large family.