10.10.7. For the purchase of school supplies

Amount

Taxpayers will be entitled to apply a deduction of 15 euros for the purchase of school supplies.

Requirements and conditions

• Those who have children or descendants of compulsory school age in their care. This requirement will only be deemed to have been met when the child or descendant is between 6 and 15 years of age on the date the tax becomes due.

• That the general tax base does not exceed 19,000 euros in the case of individual taxation or 24,000 euros in the case of joint taxation. 

  For taxpayers with habitual residence in municipalities and smaller local entities with a population of less than 3,000 inhabitants, the general and savings tax bases may not exceed 28,000 euros for individual taxation and 45,000 euros for joint taxation (in the case of marriage, it is sufficient that one of the spouses meets the requirement of residence in said municipalities or entities).

  However, there will be no base limit for the taxpayer who, being resident in said municipalities or minor local entities:

  • Be part of a family that is legally considered large, or

  • Whether a legally separated parent or a non-marital parent has two children who are not entitled to receive annuities for child support and for whom they are entitled to the full minimum allowance for offspring, as provided for in the Personal Income Tax Law.

  Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.

• That there is a right to apply the minimum for descendants

• That the children or descendants live with the taxpayer. When a child or descendant who is enrolled in school lives with both parents or ascendants, the amount of the deduction will be prorated equally in the declaration of each of them in the event that they opted for an individual declaration.

Completion 

If you have had your habitual residence in a municipality or minor local entity with a population of less than 3,000 inhabitants, you will tick the box in section a) or the box in section b) depending on your situation.

Additionally, you must indicate in box " Common" or in the "Owner" box, as indicated below, the number of descendants of compulsory school age, taking into account that the same descendant can only be entered in one of the two boxes.

In the case of marriage when both spouses are entitled to apply the deduction, the number of children or descendants of compulsory school age who generate the right to the deduction will be reflected in box "Common" .

In another case or when there is a marriage and you have opted for individual data capture, you will indicate in the "Owner" box the number of children or descendants of compulsory school age who entitle you to the deduction, indicating, additionally, the number of people who have the right to apply the deduction for those same descendants.