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, high school and specific vocational training cycles, 100% of the amounts allocated to those expenses will be deducted for each child who is enrolled in said studies.

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

If the children live with both parents and they choose to file individual taxes, the deduction will be prorated equally in the tax return of each of them.

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.

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

For Individual taxation , these limits are as follows:

* Total taxable base.

For Joint taxation these limits are as follows:

* Total taxable base.

The maximum amounts established for each child that entitles them to the deduction are controlled by the program.

Completion

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.