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 is enrolled in said studies.

The amount of the deduction will be equal to the sum of all the expenses for the acquisition of textbooks for all children enrolled in the established studies. The maximum amount of the deduction will be the result of multiplying the maximum deductible amount provided by law for each income bracket of the period, by the number of children who generate said expenses.

For the purposes of applying this deduction, only children who entitle them to the family minimum for descendants may be taken into account.

The deduction applied for expenses incurred cannot exceed certain limits.

For Individual taxation , these limits are as follows:

* Total taxable base.

For Joint taxation these limits are as follows:

* Total taxable base.

Note: The maximum amounts established for each child that entitles them to the deduction are controlled by the program.

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.

To apply this deduction, it will be sufficient for any member of the family unit to be in possession of the corresponding invoice justifying said expenses, documents that must be kept available to the tax authorities.

In the event that taxpayers file an individual tax return, the maximum legally deductible amount will be prorated equally among the members of the family unit who file a tax return, regardless of the marital property regime.

Completion

Through a data capture window, the amount of the expense paid by the holder of the declaration must be indicated, indicating in turn in the appropriate box (common children or exclusively of one of the spouses), the number of children who have originated the expense.