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Form 100. Personal Income Tax Return 2023

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

Amount

1,800 euros for each descendant (in the case of taxpayers who died before 26 November, the deduction amount is 1,760 euros for each descendant).

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 pursue, outside the island of the Balearic archipelago where the taxpayer's habitual residence is located, 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.

  4. That the studies complete one academic year or a minimum of 30 credits.

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

  6. 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.

In the case of taxpayers who died before 26 November in addition to the above requirements and conditions, in order to apply the deduction, it is necessary 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.

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.