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Practical Income Manual 2021.

To pursue higher education studies outside the island of habitual residence

Regulations: Art. 4 ter of the Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount and limit of the deduction

For each descendant that meets the requirements specified below:

  • 1,500 euros, in general,

  • 1,600 euros, if the total taxable base (sum of the general taxable base and the savings taxable base, boxes [ 0435 ] and [ 0460 ] of the declaration) is lower the following amounts:

    • - 18,000 euros in individual taxation.

    • - 30,000 euros in joint taxation.

    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 percent of the full regional quota, boxes [0546] of the declaration.

Requirements for applying the deduction

  • That the descendants are economically dependent on the taxpayer .
  • That the descendants pursue, outside the island of the Balearic archipelago where the taxpayer's habitual residence is located, any of the following higher education studies :

    • university studies,

    • higher artistic education,

    • professional training of a superior level,

    • professional education in plastic arts and design at a higher level,

    • higher degree sports education or

    • any other study that, in accordance with state organic legislation on education, is considered higher education.

  • That the studies cover a complete academic year or a minimum of 30 credits .

  • No the deduction will be applicable if the place where the taxpayer's descendants attend their studies is outside the Balearic Islands and there is public educational provision on the island of Mallorca , different from virtual or distance learning, to be able to take them .

  • That the sum of the general tax base and the tax base of the taxpayer's savings , boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:

    • - 30,000 euros in individual taxation.

    • - 48,000 euros in joint taxation.

  • 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 .

Conditions for applying the deduction

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

  • Only descendants who, in turn, give the right to the minimum per descendant regulated in article 58 of the Law, are entitled to the deduction. IRPF ##3##.

  • 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 .

    The deduction will be prorated with respect to a descendant as long as there are two ascendants (or more) with the right to apply the minimum for descendants for him, even if one of them had a total tax base greater than 30,000 euros, in which case, the other ascendant would apply the deduction for half the amount.