10.7.9. For expenses in the purchase of textbooks and language teaching

Amounts and limits

1. Taxpayers will be able to deduct from the total regional tax the amounts paid for the purchase of textbooks for the stages corresponding to basic education.

2. A 15% deduction may be made on the amounts paid during the tax period for language training received as an extracurricular activity by children or descendants during the stages corresponding to basic education.

   The amount to be deducted for all the expenses indicated above will not exceed the maximum amounts indicated below:

   1. Joint statements:

      1. 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 in the sections indicated below, may deduct up to the following amounts:

         (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
         Up to 12,000 euros	100,00 euros
         Between 12,000.01 and 20,000.00 euros	50,00 euros
         Between 20,000.01 and 25,000.00 euros	37.50 euros

      2. 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 in the section indicated below, may deduct up to the following amounts:

         (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
         Up to 40,000 euros	150,00 euros

   2. Individual statements:

      1. 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 of the declaration, respectively) is included in the sections indicated below, may deduct up to the following amounts:

         (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
         Up to 6,500 euros	50,00 euros
         Between 6,500.01 and 10,000.00 euros	37.50 euros
         Between 10,000.01 and 12,500.00 euros	25,00 euros

      2. 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 of the declaration, respectively) is included in the section indicated below, may deduct the following amount:

         (General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
         Up to 30,000 euros	75,00 euros

Requirements

• The deductions resulting from the application of the previous sections will be reduced by the amount of the scholarships and grants awarded in the tax period in question by the Administration of the Regional Government of Castilla-La Mancha, or by any other public administration.

• Only parents or ascendants will be entitled to make the deduction in respect of those children or descendants who are enrolled in school, which gives rise to the reduction provided for, as a minimum for descendants, in article 58 of the Personal Income Tax Law.

• For the application of this deduction, the rules for the application of the minimum for descendants contained in the Personal Income Tax Law will be taken into account.

• Taxpayers must be in possession of supporting documents proving payment of the items subject to deduction.

Completion

You must indicate in the corresponding boxes:

1. The amount of expenses incurred for the acquisition of Basic Education textbooks.

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

3. The number of children who cause the expense, separately recording the children of both spouses and the children of the tax return holder, taking into account that the same child can only be reflected in one of the boxes.

4. If applicable, you must indicate that you are part of a large family by checking the corresponding box.