10.4.11. To study outside of 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, generally.

-1,600 euros when the total tax base is less, in an individual return to 18,000 euros, and in a joint return to 30,000 euros.

as long as they meet the following requirements:

a) That the descendants are economically dependent on the taxpayer, and that they give the right to the minimum for descendants.

b) That the descendants are pursuing higher university studies, higher artistic education, higher professional training, higher professional education in plastic arts and design, higher sports education or any other study that, in accordance with the organic legislation state education is considered higher education, covering a complete 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 on the island of residence of the taxpayer to carry out the studies.

d) That the sum of the tax 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.