10.5.17. For non-higher education expenses

Amount

The amounts paid in the tax period for the acquisition of textbooks and teaching materials, regardless of their format, including digital, transportation, uniforms and school canteens, for each descendant or adopted child that gives rise to the application of the minimum per descendant and who is enrolled in school, studying first and second grade of early childhood education, basic education and post-compulsory secondary education provided for in sections 3 and 4 of article 3 of Organic Law 2/2006, of May 3, on Education.

The amount of the deduction is up to a maximum of 133 for the first descendant or adopted and additional 66 euros for each of the remaining .

The base of the deduction will be reduced by the amount of aid granted by public authorities in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that the aid is considered exempt income for personal income tax purposes.

Requirements and conditions

Those persons linked to the taxpayer by reason of guardianship (and representative curatorship) or unpaid foster care, in accordance with the terms provided for in current legislation, are considered descendants.

Please note that since the entry into force of Law 8/2021, of June 2, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being eliminated for adults, for whom curatorship and other measures to support their legal capacity are established.
The sum of the general tax base and the savings tax base of the declaration corresponding to the year in which the right to the deduction arises cannot be greater than:
- 45,500 euros in individual taxation.
- 60,500 euros in joint taxation.
The deduction may only be applied by the invoice holders who, in turn, make the payment.

However, in the case of married couples with joint property, the amounts paid will be allocated to both spouses equally, even if the invoice is in the name of only one of them.
The expense must be justified by an invoice that must meet all the conditions established in the Regulation governing billing obligations.

The invoice received by the taxpayer must be kept for the duration of the limitation period, and a copy of it will be accepted in the event that two or more taxpayers are entitled to the deduction and do not opt, or cannot opt, for joint taxation.
When several taxpayers have different degrees of kinship with the person who is pursuing the studies that give rise to the right to the deduction, only those with the closest degree of kinship may apply for the deduction.

When two or more taxpayers are entitled to this deduction, the deduction will be prorated equally between them.

Completion

Section A) will only be completed when the descendants are common to both spouses and the amounts have been paid, by both, in equal parts.

The amount to be entered will be paid for expenses that qualify for the deduction, taking into account that said amount must be reduced by the amount of aid granted by public administrations to cover the expense when they are considered exempt income.

The amount obtained in the declaration of one of the spouses will be transferred by the program to the declaration of the other.

In all other cases, including those in which the children are common to both spouses and the amounts paid by each of them are not equal or, when there is a marriage and individual data capture has been chosen, the amount paid for expenses that give rise to the deduction will be reflected in section B), taking into account that said amount must be reduced by the amount of aid granted by public administrations to cover the expense when they are considered exempt income.