If the didactic material is children's textbooks, why is it taxed at 21% and the other books at 4%?


While it is true that not all school supplies are for exclusive use in schools, since we all use erasers and pencils in the office and at home, it is also true that school supplies are not only reduced to that. Sticking to the children's area, along with all the consumable school supplies that parents buy at the beginning of the course (pencils, notebooks and backpacks...) there are also the teaching methods that schools buy, as if they were books, to explain how practical way the basic concepts to our children.

actividades visomotoras For this reason, between the ages of 3 and 5, the age when a person learns the most, teachers use multiple materials, some free, such as leaves, stones, earth, etc. and others that are not, but are specially designed for that the child acquires, among others, the skills of calculation, reading, fine psychomotor skills (or what is the same skill with the hands), gross psychomotor skills (or what is the same sense of balance, orientation...), all of them skills essential for the further development of our child.

That is to say, just as there are textbooks for primary and secondary school subjects, there are other materials thought and designed so that our children learn the areas of infant education , whether they are the rules for the initiation and learning of numbers and the calculation, logical blocks for learning classifications and serializations, manual dexterity material for the correct development of hand skills and strength, etc. It is all this material that is considered the textbook of early childhood education, because without them, teachers would be limited to teaching all the concepts to our children simply on paper, when many of them such as smells, touch, strength and coordination, among others, are basic concepts that the child has to overcome in childhood and that on paper can neither be taught nor evaluated. psicomotricidad gruesa


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