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

Amount

1. In general (tax periods ending December 31)

   1,760 euros for each descendant.

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

   • In general, 1,500 euros for each descendant.

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

Requirements and conditions

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

2. That the descendant who gives rise to the right to 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 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.

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

   In the case of taxpayers who died before 03/31/2022 the total tax 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 return.

6. That there is no public educational offer, other than virtual or distance education, on the island of Mallorca to carry out the corresponding studies, or that, if this offer exists, admission has been requested and it has been inadmissible 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 public educational offer on the island of Mallorca, other than the virtual one. or remotely, to carry out the studies.

Completion

It must reflect in the box " Common" or in the box "Titular", as indicated below, the number of descendants who are studying, taking into account that the same descendant only can 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 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.