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Form 100. Personal Income Tax Return 2021

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

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.

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

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, to be able to take them.

Requirements

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

  2. 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 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 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.

  4. When two or more taxpayers are entitled to this deduction and do not or cannot opt for joint taxation, the deduction will be prorated among them.

Completion

You must indicate in box " Common" or in the "Owner" box, as indicated below, the number of descendants who are studying, taking into account that the same descendant can only be entered in one of the two boxes.

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 and you have opted for individual data capture, the number of descendants for which you are entitled will be reflected in the "Owner" box. In this case, you must also fill in the number of ascendants with whom the descendant lives.