10,4,11 To study higher education outside the island of habitual residence.
For having descendants who are studying higher education outside the island where they are resident.
The deduction would be applicable in the following cases:
- If the transfer takes place to another island in the archipelago to study, whether there is an educational offer on the island of Mallorca, other than virtual or remote, to study.
- If the transfer takes place outside the Balearic Islands and there is no educational offer on the island of Mallorca, other than virtual or remote, to study.
The deduction will not be applicable if the place where the studies are being carried out is outside the Balearic Islands and there is a public educational offer on the island of Mallorca, different from the virtual or remote, in order to be able to study them.
Residents of the Autonomous Community may deduct the following amounts:
- 1,500 Euros, in general.
- 1,600 Euros when the total taxable base is lower, in an individual tax return at 18,000 euros, and in a joint tax return at 30,000 euros.
The deduction applies to the tax return for the financial year in which the academic year begins. The amount of this deduction may not exceed 50% of the total autonomous community payment. 100
That the descendants depend financially on the taxpayer, and that give the right to the tax-free threshold for descendants.
That the descendants are studying higher university degrees, higher artistic education, higher education, professional training in plastic arts and higher education design, higher level sports education or any other study that, in accordance with state organic legislation on education, is consider higher education, covering a full academic year or a minimum of 30 credits outside the Balearic Islands where the taxpayer's habitual residence is located.
The sum of the general and savings tax bases does not exceed 30,000 euros in individual tax return, or 48,000 euros in joint tax return.
In the event of a marriage and when both spouses have the right to deduction, they must indicate in the "common" box the number of descendants who meet the requirements.
In another case or when there is a marriage, the number of descendants entitled to receive the data will be shown in the "Holder" box. In this case, the number of ascendants with whom the descendant lives must also be filled.