The Government reminds us that the corresponding invoices or equivalent documents must be kept.

The deduction is extended to 350 euros for children under 30 years of age, people with disabilities or people with disabled dependents, large families or single parents.

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Families in the Balearic Islands will be able to deduct up to 220 euros per child for the purchase of textbooks

In the case of large families or single-parent families, the income limit has been increased by 20%.

Families in the Balearic Islands will be able to deduct up to 220 euros per child for the purchase of textbooks for the next academic year in the next personal income tax return (IRPF). The Balearic Government reminds taxpayers that they must keep the corresponding invoices or equivalent documents at the disposal of the tax authorities.

The deduction covers 100 % of the amounts spent on the purchase of textbooks for each child studying in the second cycle of infant education, primary education, compulsory secondary education, baccalaureate and specific vocational training courses. After the improvement, the deduction can reach 220 euros per child, extendable up to 350 euros in the case of taxpayers under 30 years of age, with a degree of disability equal to or greater than 33% or who are entitled to the minimum disability allowance for ascendants or descendants in the IRPF, large families or single-parent families.

To be able to apply this deduction in next year’s tax return, the sum of the general taxable base and the savings taxable base (boxes 435 and 460 of the tax return) of the taxpayer cannot exceed 33,000 euros in individual taxation or 52,800 euros in joint taxation. In the case of large or single-parent families, the income limit has been increased by 20% to 39,600 euros in individual taxation and 63,360 euros in joint taxation.

For more information, please visit the website of the Balearic Islands Tax Agency (ATIB): www.atib.es