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

Amount

1. In general (tax periods ending on December 31)

   1,760 euros for each descendant.

2. Taxpayers who died on a day other than December 31

   • As a general rule, 1,500 euros for each descendant.

   • 1,600 euros when the total taxable base is less than 18,000 euros.

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.

Requirements and conditions

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

2. That the descendant who originates the right to the deduction has not obtained income in the year for an amount greater than 8,000 euros.

3. 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.

4. That the total taxable base of the taxpayer does not exceed 33,000 euros in individual taxation or 52,800 in joint taxation.

   In the case of taxpayers who died before 31/03/2022 the total taxable base may not exceed 30,000 euros.

5. If the descendants live with two or more ascendants and they pay taxes individually, the deduction will be prorated equally in each person's tax return.

6. That there is no public educational offer, other than virtual or distance, on the island of Mallorca to carry out the corresponding studies, or that, if this offer exists, admission has been requested and has been rejected due to the applicable admission criteria.

   In the case of taxpayers who died on a day other than December 31, the deduction will not be applicable if the place where the studies are carried out is outside the Balearic Islands and there is a public educational offer on the island of Mallorca, other than virtual or distance, to carry out the studies.

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.