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 takes 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 taxpayer must keep invoices or equivalent documents available to the tax authorities.

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 you must indicate the amount of the expense paid by the holder of the declaration, reflecting in turn in the appropriate box (children of both spouses or children of the holder of the declaration) the number of children who have originated the expense, taking into account that the same child should only be reflected in one of the boxes.