The Govern de les Illes Balears reminded families on 23 August that in the Balearic Islands they must keep the relevant receipts or equivalent proof to claim the regional tax deduction for schoolbooks. According to the government, 100 per cent of schoolbook expenses can be claimed under the regional component of income tax (IRPF) up to a maximum of 220 euros per child.
The reminder comes shortly before the start of the new school year and is intended to prevent gaps in documentation in the next tax return. According to the announcement, only expenses for schoolbooks in the strict sense – that is, textbooks in line with the curriculum – qualify. The deduction is one of the regionally regulated tax reliefs under IRPF and is claimed in the annual tax return.
Documentary evidence is required for the deduction to be allowed. In particular, receipts or equivalent documents must show the buyer, seller, date, document number, exact description of the schoolbooks and amount paid. The tax authority (Agencia Tributaria) may request these documents when assessing a return or in a subsequent audit; they should therefore be kept complete and legible.
The government has announced no further changes to the limits. As things stand, the maximum remains 220 euros per child. Whether and to what extent additional requirements apply – for example, eligible education levels or income limits – is set out in the relevant regional rules and tax return guidance; individual circumstances should be checked.
The reminder is part of regular information campaigns at the start of the school year and is intended to help reduce errors when claiming regional deductions and avoid queries during tax assessment. Families in the Illes Balears, who want to claim the deduction, should therefore keep all receipts for schoolbook purchases in an organised way and have them ready for their next tax return. The news was first reported by Europa Press, and the Govern de les Illes Balears confirmed the reminder on Friday.
Editor: Mira Cadena (Article created with AI assistance).