BackWith the beginning of each academic period, the purchase of textbooks and school supplies is required. However, in some situations and depending on the autonomous community of residence, these education-related costs can result in tax benefits on your Income Tax return.
In this post, we will focus solely on potential tax deductions related to expenses incurred in the acquisition of textbooks and school supplies, provided that the necessary requirements for their application are met.
Deductible Expenses for Textbooks and School Supplies in the Personal Income Tax (IRPF) by Autonomous Communities.
ARAGÓN
A deduction will be granted for each son or daughter, allowing the ability to subtract the amounts allocated to the purchase of textbooks for primary and compulsory secondary education, as well as the sums invested in the purchase of school supplies for these educational levels, within the following limits:
Joint Declaration :
– Non-large family (No familia numerosa):
– Up to €12,000: €100 deduction
– Between €12,000.01 and €20,000.00: €50 deduction
– Between €20,000.01 and €25,000.00: €37.50 deduction
– Large family (Familia numerosa):
– Up to €40,000: €150 deduction
Individual Declaration
– Non-large family (No familia numerosa):
– Up to €6,500: €50 deduction
– Between €6,500.01 and €10,000.00: €37.50 deduction
– Between €10,000.01 and €12,500.00: €25 deduction
– Large family (Familia numerosa):
– Up to €30,000: €75 deduction
Starting on January 1, 2023, citizens falling within any of the specified general and specific taxable income ranges, and who, during the calendar year in which the Personal Income Tax (IRPF) is assessed, and in the following four years, reside in rural areas classified as at high risk of depopulation and extreme risk of depopulation, as provided for in Aragón Legislative Decree 1/2005, Article 160.1, will have their deduction increased by 20%.
ASTURIAS
Taxpayers have the option to deduct the amounts allocated to the purchase of textbooks intended for their children, which have been published for use in primary and compulsory secondary education, as well as the sums invested in the acquisition of school supplies for these educational levels, subject to the limits established below:
Joint Declaration :
– Up to €12,000: €100 deduction per dependent
– Between €12,000.01 and €20,000.00: €75 deduction per dependent
– Between €20,000.01 and €25,000.00: €50 deduction per dependent
Individual Declaration:
– Up to €6,500: €50 deduction per dependent
– Between €6,500.01 and €10,000.00: €37.50 deduction per dependent
– Between €10,000.01 and €12,500.00: €25 deduction per dependent
For taxpayers who are part of a family unit recognized as a large family on the date of the income tax accrual, the maximum deduction amount increases to €150 when filing a joint tax return and €75 when opting for an individual tax return.
BALEARIC ISLANDS
A 100% discount is introduced for textbook expenses for children who meet the minimum requirements for descendants and attend certain educational levels. However, the maximum discount is €220 per child starting from December 31, 2022. To be eligible, the annual income must not exceed €33,000 for individual taxation or €52,800 for joint taxation. Documentation supporting textbook expenses, such as invoices, is required.
CANARY ISLANDS
Tax Deduction for Educational Expenses: For the fiscal years 2022 and 2023, you can deduct expenses related to school supplies, books, transportation, school uniforms, school lunches, and educational support. The deduction is up to €120 for the first child and an additional €60 for each additional child enrolled in specific education levels. It doesn’t apply if the taxpayer’s income exceeds certain thresholds. It also applies to adopted children and individuals under unpaid guardianship or foster care. Keeping invoices as proof is required.
CASTILLA-LA MANCHA
Starting from January 1, 2022, you can deduct the amounts paid for expenses related to the purchase of textbooks designed for subjects provided by the educational system (according to Organic Law 2/2006, Article 3.2).
The total amount to be deducted for this expenditure and other specific educational expenses (such as language courses, support classes related to the subjects they are enrolled in, access to new technologies, or study and accommodation expenses) cannot exceed certain maximum limits. You must have receipts to justify the payment of the items eligible for deduction.
Joint Declaration
– Non-large family (No familia numerosa):
– Up to €12,000: €200 deduction
– Between €12,000.01 and €20,000.00: €100 deduction
– Between €20,000.01 and €25,000.00: €75 deduction
– Large family (Familia numerosa):
– Up to €40,000: €300 deduction
Individual Declaration
– Non-large family (No familia numerosa):
– Up to €6,500: €100 deduction
– Between €6,500.01 and €10,000.00: €75 deduction
– Between €10,000.01 and €12,500.00: €50 deduction
– Large family (Familia numerosa):
– Up to €30,000: €150 deduction
EXTREMADURA
A discount of €15 is available for citizens who have dependent children or descendants of compulsory school age, provided that the total of amounts subject to general and savings taxes does not exceed €19,000 for individual tax returns or €24,000 for joint tax returns. Starting from January 1, 2022, for residents in municipalities and smaller local entities in Extremadura with a population of fewer than 3,000 inhabitants, the amount subject to general and savings taxes cannot exceed €28,000 for individual tax returns or €45,000 for joint tax returns. In the case of large families, there are no set limits (Extremadura Legislative Decree 1/2018, Article 12 bis).
The discount can be applied for each child or descendant who is eligible for the minimum descendant allowance. The discount is only available to parents or ascendants who live with their school-age children or descendants. When a child or descendant lives with both parents or ascendants, the discount is equally divided in the tax return of each of them, if they choose to file individual tax returns.
MURCIA
A deduction of €120 is available for each dependent, provided that the sum of the general and savings taxable base does not exceed the following amounts, depending on whether the taxpayer is a member of a legal large family unit and whether they file an individual or joint tax return:
- a) Taxpayers who are not part of a legal large family unit:
– Individual tax return: €20,000.
– Joint tax return: €40,000.
- b) Taxpayers who are part of a legal large family unit:
– Individual tax return: €33,000.
– Joint tax return: €53,000.
The deduction is claimed by the ascendant who has paid the expenses for the purchase of textbooks and school supplies. If there is more than one taxpayer entitled to the deduction, the amount is divided equally among them in their respective tax returns.
VALENCIA
A discount of €110 (previously €100 until October 27, 2022) is granted for each child or minor under permanent foster care who, at the time of tax assessment, is enrolled in primary education, compulsory secondary education, or special education centers, whether in a public or privately funded institution, provided the following requirements are met:
- These children or fostered individuals are eligible for the minimum descendant allowance.
- The taxpayer is unemployed and registered as a job seeker with a public employment service.
- The sum of the general and savings taxable base does not exceed €30,000 (previously €25,000 until October 27, 2022) for individual taxation or €47,000 (previously €40,000 until October 27, 2022) for joint taxation (based on the amount and limit of the deduction in relation to the total of the general and savings taxable base).
If two taxpayers are entitled to this discount, the amount is equally divided between them.
In which box of the Income Tax form should I include these deductible school expenses?
– Aragón: Box 875
– Asturias: Box 896
– Baleares: Box 899
– Canarias: Box 0919
– Castilla La-Mancha: Box 965
– Extremadura: Box 1015
– Murcia: Box 1059
– Valencia: Box 1106
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