Aid and scholarships for the acquisition of textbooks, one of the headaches of families a few weeks before the new course opens, can be complemented with tax deductions. As with aid and scholarships, there is no uniformity in the country and each autonomous community has the power to decide if these are included in its catalog of tax deductions.
Only five communities allow the deduction in the IRPF of the amounts destined to the purchase of school books, according to the information compiled by Efe on the website of the Tax Agency. It is an option only available in Aragon, Asturias, the Balearic Islands, Castilla-La Mancha and Murcia. Added to them are Madrid, Extremadura and Andalusia, which provide tax relief, but in this case not for the purchase of school manuals, but for other teaching materials and for taking computer, language or reinforcement classes.
This is how textbooks are deducted in each CCAA
Aragón: It is possible to deduct 100% of the amounts allocated by the taxpayer to the purchase of textbooks for their descendants, published for primary and secondary. In the case of a large family, a fixed amount of 75 euros per child is established. The Aragonese Government also collects deductions on the purchase of school supplies for primary and secondary schools, which do not include computer equipment (tablets, computers, etc.) -they will only have this consideration when the center has opted for the curricular material to be exclusive and possibly in digital format-.
Balearic Islands: The amount of the deduction cannot exceed 220 euros per child.
Asturias: In the case of a large family, the maximum import deduction of 150 euros will be in the case of a joint declaration and 75 euros when it is individual. As in the previous case, there is the option of deduction in the acquisition of school supplies for each primary or secondary school child, and it will also be applicable in cases of guardianship and foster care. School material will be understood as the set of means and resources that facilitate teaching and learning, intended to be used by students for the development of the curriculum contents established by the academic regulations, as well as the equipment and complements that the Direction and/or the School Council of the educational center has approved for the reference educational stage. The deduction can be applied by those taxpayers with children who do not live with them.
Castilla-La Mancha: 100% of the amounts paid for the purchase of textbooks published for the stages corresponding to basic education are deductible, and 15% of the amounts paid during the tax period for the language training received a , as an extracurricular activity, during basic education. It also contemplates 15% of the amounts paid for each of the following activities: language teaching received as extracurricular; activities to reinforce or support materials, expenses for access to new technologies -only internet registration fee and the first month’s line fee-; and study and residence expenses outside the municipality of residence of the family unit, provided that there is no educational offer in the region for the studies completed.
Extremadura: The Board only offers deductions for the purchase of school supplies for an amount of 15 euros to families with children of compulsory school age -between 6 and 15 years old on the date of accrual of the tax-.
Andalusia: Collect a deduction of 15% for the expenses of school or extracurricular language, computer science or both. The maximum amount of tax relief may not exceed 150 euros per year for each descendant.
Community of Madrid: This community contemplates the following deductions: 15% of school expenses; 10% of language teaching expenses and 5% for the purchase of clothing for exclusive school use. The Government of Isabel Díaz Ayuso specifies that in public and private centers with an educational agreement, education must be free, so that no student in one of these centers will be able to bear expenses related to schooling. Yes, it will be in the case of private centers that are not subsidized. Dining expenses, transportation, etc. will not be deductible. rotated by the educational center that, although indirectly linked to teaching, do not correspond to it. The amounts paid for textbooks will not be deductible either.
Murcia: 120 euros may be deducted for the acquisition of school supplies and textbooks in the second cycle of compulsory infant, primary and secondary education. The amount of the tax deduction must be reduced, for each descendant, by the amount corresponding to the scholarships and grants obtained in the tax period from the Region of Murcia or from any other Public Administration, which covers all or part of the expenses of school supplies or textbooks.
