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Form 100. Personal Income Tax Declaration 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 November 26, the amount of the deduction is 1,760 euros for each descendant).

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 pursue, outside the island of the Balearic archipelago where the taxpayer's habitual residence is located, higher university studies, higher artistic education, higher-level vocational training, higher-level professional education in plastic arts and design, and sports education. higher degree or any other study that, in accordance with state organic legislation on education, is considered higher education.

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

  5. That the taxpayer's total tax base 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 return.

In the case of taxpayers who died before November 26 in addition to the previous requirements and conditions, in order to apply the deduction, it is necessary that there be no public educational offer, other than virtual or distance education, in 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.

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.