For expenses in the acquisition of textbooks, for language teaching and other expenses related to education

Regulations: Art. 3 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount and maximum limits of the deduction

100% of the amounts paid , for the expenses destined to the acquisition of textbooks published for the teachings offered by the educational system in accordance with article 3.2 of Organic Law 2/2006, of May 3, on Education, or the regulation that replaces it.

For these purposes, the aforementioned article of Organic Law 2/2006 provides that “The teachings offered by the educational system are the following: a) Early childhood education, b) Primary education, c) Compulsory secondary education, d) Baccalaureate, e) Vocational training, f) Language education, g) Artistic education, h) Sports education, i) Adult education, and j) University education.”
15% of the amounts paid during the tax period, for each of the activities listed below, carried out by their children or descendants during the stages corresponding to the teachings offered by the educational system in accordance with article 3.2 of Organic Law 2/2006, of May 3, or the regulation that replaces it:

1. For language teaching received as an extracurricular activity.

2. For those activities related to learning outside of educational centers as reinforcement or support for the teachings in which they are enrolled.

3. For the costs of access to new technologies necessary for the teachings in which children or descendants are enrolled. For this purpose, only the amounts paid as an Internet connection fee and the line fee for the first month will be considered, provided that it is not a change of company and the line is not linked to an economic activity.

4. For the study and residence expenses of children or descendants outside the municipality of residence of the family unit, provided that the municipality where the studies are carried out is located in Castilla-La Mancha and that in the place of residence of the family unit there is no such educational offer. This deduction will also apply when the municipality where the studies are carried out is located outside of Castilla-La Mancha and there is no educational offer in the region for the studies taken.

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

a. Joint statements:

Taxpayers who DO NOT have the legal status of 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 (boxes [0435] , [0460] and [0514] 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 12,000 euros	200,00 euros
Between 12,000.01 and 20,000.00 euros	100,00 euros
Between 20,000.01 and 25,000.00 euros	75,00 euros

Taxpayers who have the legal status of 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 (boxes [0435] , [0460] and [0514] of the declaration, respectively) 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 300,00 euros

(General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
Up to 40,000 euros	300,00 euros

b. Individual statements:

Taxpayers who do NOT have the legal status of 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 (boxes [ 0435 ] , [ 0460 ] and [ 0514 ] 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	100,00 euros
Between 6,500.01 and 10,000.00 euros	75,00 euros
Between 10,000.01 and 12,500.00 euros	50,00 euros

Taxpayers who have the legal status of 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 (boxes [ 0435 ] , [ 0460 ] and [0514] 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 150,00 euros

(General tax base + Savings tax base) − (Minimum for descendants)	Limit per child
Up to 30,000 euros	150,00 euros

Requirements and other conditions for the application of the deduction

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 Junta de Comunidades de Castilla-La Mancha, or any other Public Administration, that cover all or part of the expenses that give the right to deduction.

When the expenses correspond to two or more children, the amount of the deductions applicable to all children will be calculated globally and will be reduced by the total amount of the scholarships and grants received by all of them.

For these purposes, it should be noted that the limits established for the calculation of the deduction are not applied individually to each of the children, but rather the deduction corresponding to the expenses incurred by all the children will be subject to the limit resulting from multiplying the individual limit established by the number of children who generate the right to the deduction.
For the purposes of applying these deductions, only the parents or ascendants will be entitled to practice the deduction with respect to those children or descendants who attend school that give them the right to the reduction provided for, in the concept of minimum for descendants , in article 58 of the Personal Income Tax Law .
Taxpayers wishing to benefit from this deduction must be in possession of supporting documents proving payment of the concepts subject to deduction.

The justification of the expenses that give rise to the deduction must be made, as a priority, by means of an invoice. This is without prejudice to the possibility of accepting other types of supporting documents (such as tickets issued by the retail trade) that, in accordance with the law, may have such character.
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.