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Practical Income Manual 2022.

For study expenses

Regulations: Fourth Additional Provision. One 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, of April 21

Note: The conditions and amounts indicated below will apply to this deduction in the 2022 and 2023 tax periods , replacing with those provided for in article 7 of the Consolidated Text.

Deduction amount

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

  • 1,800 euros , generally.
  • 1,920 euros , if the taxpayer's tax base is less than 36,300 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.

Please note that, as of September 3, 2021, the date of entry into force of Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being abolished for adults, for whom guardianship and other measures to support their legal capacity are established.

Requirements for applying the deduction

a. Regarding the descendant or adopted

  • That the descendants or adoptees, including those under guardianship (and, where applicable, those subject to representative guardianship) or sheltered under the terms provided for in current legislation, meet the following requirements :

    1. They must be single

    2. They must be financially dependent on the taxpayer and

    3. They must not have reached the age of 25 on the date the tax accrues (normally, December 31).

  • That the descendants or adopted, wards (and, where appropriate, those subject to representative guardianship) or foster care are pursuing higher education studies provided for in article 3.5 of the Organic Law 2/ 2006, of May 3, of education, outside the Island of residence of the taxpayer .

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

  • That higher education studies cover a complete academic year or a minimum of 30 credits

  • 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.

b. Regarding the taxpayer

  • 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 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 :

    • - 42,900 euros in individual taxation.

    • - 57,200 euros in joint taxation .

  • 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.

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.