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Form 100. Personal Income Tax Declaration 2019

10.4.11 To pursue higher education studies outside the island of habitual residence.

For having descendants who pursue higher education outside the island where they reside.

The deduction would be applicable in the following cases:

  • If the transfer occurs to another island of the archipelago to study, whether or not there is educational offer on the island of Mallorca, other than virtual or distance learning, to study.
  • If the transfer occurs outside the Balearic Islands and there is no educational offer on the island of Mallorca, other than virtual or distance, to complete the studies.

The deduction will not be applicable if the place where the studies are taken is outside the Balearic Islands and there is a public educational offer on the island of Mallorca, other than virtual or distance education, to be able to take them.

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 declaration it is 18,000 euros, and in a joint declaration it is 30,000 euros.

The deduction is applied to the declaration for the year in which the academic year begins. The amount of this deduction may not exceed 50% of the full regional quota.


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

  2. 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 state organic legislation in subject of 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.

  3. That the sum of the tax bases, general and savings do not exceed the amount of 30,000 euros in an individual declaration, or 48,000 euros in a joint declaration.


In the case of a marriage and when both spouses are entitled to the deduction, you must indicate in the "common" box the number of descendants who meet the requirements.

In another case or when there is a marriage you have opted for individual data capture, the number of descendants for which you have the right will be reflected in the "Holder" box. In this case, you must additionally complete the number of ascendants with whom the descendant lives.