Adobe Stock 644062065

Catalonia extends aid for school materials in secondary education to 2024-2025

Raquel Sánchez May 28, 2024

The Generalitat de Catalunya is reissuing its formula for granting aid for the purchase of school materials, with the same basic lines of operation as the previous campaign, but with two new features.

Maintaining the basic operational lines of the previous campaign, this edition introduces two significant new features. The main one is that the aid is extended to also reach secondary school students, previously only primary school students, (although this expansion of beneficiaries has resulted in the amount granted being reduced to 60 euros, previously 100 euros) and, secondly, that the voucher can be transferred to educational centers for the collective purchase of materials to be used in classrooms during the 2024-2025 school year.

The aid is provided through two vouchers of 30 euros each, which the Generalitat will begin sending to beneficiary families by postal mail starting from the last week of next June. Students will be able to present the vouchers at commercial establishments that join the campaign, as a payment method when purchasing any of the following items:

Writing materials, stationery, textbooks, children's and young adult literature, dictionaries, small musical instruments, backpacks, pencil cases, educational games, calculators, headphones, keyboards, and mice. The purchase of licenses for digital educational content is also allowed.

The acquisition of clothing/uniforms, footwear, or electronic material, such as laptops, tablets, or video games, will not be subsidized.

All information, actions, and procedures related to this campaign can be found on the website: https://valescolar.cat

Let's highlight some details of the campaign that beneficiaries should take into consideration:

  • Among the students who will receive the vouchers are those currently in the last level of early childhood education (I5), who in the 2024-2025 school year will already be primary school students, and it excludes those currently in the 4th year of ESO, as they will no longer be part of the secondary school population.
  •  As in the previous edition of these aids, purchases can only be made in person; therefore, the school voucher cannot be used on any online platform, not even those provided by educational centers. At the time of purchase, the physical voucher received must be presented.
  •  The voucher requires prior activation; if it is not activated, it cannot be used. To activate it, you must access the website mentioned above. 
  • The two vouchers can be used at the same commercial establishment or at two different ones. 
  • Any unused balance is lost. No amount will be refunded in cash when the value of the purchase is less than that of the voucher. If the opposite occurs, a purchase value higher than the voucher, the beneficiary must pay the difference; in this situation, it is important to note that in a single purchase, two vouchers from different people cannot be used.
  •  Neither the voucher nor money will be returned in the event of a return of any item. Only an exchange for other eligible material of equal or higher value is allowed, with the difference being paid.

The key aspects that establishments wishing to join the campaign must consider are as follows:

Once again, they must be entities engaged in activities defined under any of the following IAE headings: 619.1 Wholesale trade of toys and sports articles, 619.5 Wholesale trade of stationery and office supplies, drawing and fine arts articles, 619.6 Wholesale trade of books, newspapers, and magazines, 659.4 Retail trade of books, newspapers, stationery and office supplies, and drawing and fine arts articles, 659.6 Retail trade of toys, sports articles, clothing, footwear, and sports accessories, weapons, ammunition, and pyrotechnic articles, 661.1 Retail trade in department stores, 661.2 Retail trade in hypermarkets, 661.3 Retail trade in popular stores.

  • Joining the campaign is done through the platform that the Generalitat has made available on the website mentioned above, with a maximum deadline of 31/10/2024. Any commercial establishment, as well as educational centers, AFAs, AMPAs, and others, that meet the requirements set forth in the published Order, and always present a responsible declaration of compliance with all aspects of the campaign, may join. 
  • A simplified invoice must be issued for the material sold subject to the aid. If selling other types of materials or services to the same recipient, this must be invoiced separately. A copy of the issued invoice, along with the voucher number provided by the student for the purchase, must be submitted on the Generalitat de Catalunya platform. 
  • After submitting the required documentation, payment for the already justified vouchers will be received within 10 business days, 15 days in the previous campaign. 
  • Online trading is not allowed, and the total value of the purchase must include VAT.

Specific requirements for educational centers, in addition to those mentioned:

  • Educational centers can join the campaign as a commercial establishment; however, those that do not join in this capacity but are funded with public funds, that is, public centers directly, subsidized centers, special education centers, and those offering basic vocational training, are required to accept the transfer of vouchers from beneficiary students. 
  • The possibility of joining ends on June 21, 2024. They must maintain such membership until the end of the campaign, November 30, 2024. 
  • The deadline for transferring vouchers to educational centers for the joint purchase of school supplies ends on September 30, 2024; this deadline is shorter than the duration of the campaign (30/11/2024). 
  • Evidently, in this joint purchase, educational centers may indeed submit vouchers from different beneficiaries, and they are allowed to make online purchases, provided certain guarantees for material delivery are met.

And there are only two clarifications left: as in the previous year, collaborating organizations (e.g., chambers of commerce) will review the invoices and additional supporting documentation. If unclear or incomplete data are found, they may contact the issuers of these invoices directly for clarification/completion and not through the Generalitat de Catalunya. Finally, this aid is considered a public scholarship exempt from taxation under the I.R.P.F., so neither students nor their families will be taxed on their receipt in their income tax returns.

We are at your disposal to provide any additional information.

Do you have any questions?
Baker Tilly in the world
43,000
Professionals
$5.2 bn
Revenue 2023
658
Offices
141
Territories

Related content

Insights Advisory
David Martínez • Dec 17, 2024
Insights Transactions
Baker Tilly Internacional • Dec 10, 2024
Baker Tilly • Dec 9, 2024
Insights Tax and Legal
Paula Franco Silva • Nov 21, 2024
Insights Labour 
Cristina Muñoz • Nov 20, 2024
Insights Tax and Legal
Marcela González • Nov 19, 2024
Insights Tax and Legal
Marcela González • Nov 19, 2024
Insights Tax and Legal
Marcela González • Nov 19, 2024
Baker Tilly newsletter
Find out about the latest developments that could affect your business
Subscribe here