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Form 100. Personal Income Tax Declaration 2019

10.5.4. For study expenses

For study expenses of single descendants or adoptees under 25 years of age, who are economically dependent on the taxpayer and who are pursuing higher education studies provided for in article 3 section 5 of Organic Law 2/2006, on Education, outside the island in where the taxpayer's habitual residence is located, the amount, in general, of 1,500 euros may be deducted for each descendant or adoptee who meets the requirements.

The amount of the deduction will be 1,600 euros for taxpayers whose taxable income is less than 33,007.20 euros.


The deduction will be limited to 40 per 100 of the full regional quota.


  • People linked to the taxpayer by reason of guardianship or unpaid foster care will be treated as descendants.

  • The deduction will be applied in the declaration corresponding to the year in which the academic year begins.

  • The studies must cover a complete academic year or a minimum of 30 credits.

  • On the island of residence there must be no public educational offer, other than virtual or distance, for the completion of studies that determine the transfer to another place to be completed.

  • The descendant who gives rise to the right to deduction must not obtain income in the year exceeding 8,000 euros, or whatever the amount of income coming exclusively from ascendants by consanguinity or from entities in that the ascendants have a participation of a minimum of 5 percent of the capital, computed individually, or a minimum of 20 percent computed jointly by the ascendants.

  • In the year in which the deduction originates, the taxpayer must obtain income (general tax base plus savings tax base) not exceeding 39,000 euros in individual taxation, or 52,000 in joint taxation.

  • When several taxpayers have different degrees of relationship with the person pursuing the studies that give rise to the right to the deduction, only those of the closest degree may apply the deduction.

  • When two or more taxpayers are entitled to the deduction, it will be prorated between them.

  • The determination of personal or family circumstances will be carried out taking into account the situation existing on the date of accrual (normally, 12-31-2018).


In the case of marriage, and when the right to the deduction corresponds to both spouses, the number of descendants who meet the requirements to be able to apply the deduction will be entered in the "Common" box.

Otherwise, the number of descendants entitled to the deduction will be reflected in the "Owner's" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to the same descendants.