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Practical Income Manual 2021.

For study expenses

Regulations: Art. 7 Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by legislative Decree 1/ 2009, April 21.

Deduction amount

For each descendant or adoptee who meets the requirements specified below:

  • 1,500 euros , generally.
  • 1,600 euros , if the taxpayer's tax base is less than 33,007.20 euros.

Persons linked to the taxpayer by reason of guardianship or unpaid foster care are assimilated to descendants or adoptees, in the terms provided for in current legislation.

Requirements for applying the deduction

  • The deduction will be applied in the declaration corresponding to the tax period in which the academic year begins .

    For example, for the 2022-2023 academic year, it will be applied in fiscal year 2022.

  • That the descendants or adoptees, including those warded or fostered under the terms provided for in current legislation, are single, financially dependent on the taxpayer and have not turned 25 years old on the date of accrual of the tax (normally December 31st).

  • That the descendants or adopted, warded or fostered children are pursuing higher education studies provided for in article 3.5 of Organic Law 2/2006, of May 3, on education, which covers a complete academic year or a minimum of 30 credits outside the taxpayer's Island of residence.

  • That on the Island of residence of the taxpayer there is no public educational offer , other than virtual or distance education, for the completion of the studies that determine the transfer to another place to be studied.

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to deduction arises, is not greater than :

    • - 39,000 euros in individual taxation.
    • - 52,000 euros in joint taxation .
  • May the descendant; or adopted that gives rise to the right to deduction has not obtained income in the year for an amount greater than 8,000 euros or, whatever the amount, income coming exclusively from ascendants by blood or from entities in which the ascendants have a participation of a minimum of 5% of the capital, computed individually, or a minimum of 20% computed jointly by the ascendants.

    For these purposes, the expression "income" must be understood as the sum of the general tax base and the savings tax base.

Conditions for applying the deduction

For the purposes of applying the deduction, the following rules must be taken into account:

  • The determination of the personal and family circumstances that must be taken into account for the application of the deduction will be carried out taking into account the situation existing on the date of accrual of the tax (usually December 31).

  • 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 .

  • When several taxpayers have different degrees of relationship with the person pursuing the studies that give rise to the right to the deduction, only those of the closest degree may apply the deduction.

Deduction limit

The amount of this deduction may not exceed 40 percent of the full regional quota, boxes [0546] of the statement.