10.4.11. To study outside the residence

This deduction is not applicable to taxpayers who died before December 31, 2017.

Residents of the Autonomous Community may deduct the following amounts:

-1,500 euros, in general.

-1,600 euros when the total taxable base is less than 18,000 euros in an individual declaration and 30,000 euros in a joint declaration.

as long as they meet the following requirements:

a) That the descendants are financially dependent on the taxpayer, and that they entitle him to the minimum for descendants.

b) That the descendants are pursuing higher university studies, higher artistic education, higher vocational training, higher professional education in plastic arts and design, higher sports education or any other study that, in accordance with the state organic legislation on education, is considered higher education, which covers a full academic year or a minimum of 30 credits outside the island of the Balearic archipelago where the taxpayer's habitual residence is located.

c) That there is no public educational offer for carrying out the studies on the taxpayer's island of residence.

d) That the sum of the taxable bases, general and savings, does not exceed the amount of 30,000 euros in an individual declaration, or 48,000 euros in a joint declaration.

Completion

You must indicate the number of descendants who meet the requirements, if they live only with the holder and are common in the case of marriage, and additionally the number of ascendants with whom the descendant lives.