To pursue higher education studies outside the island of habitual residence

Regulations: Art. 4 ter Revised 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 limits of the deduction

• 1,760 euros for each descendant who meets the requirements specified in the following section.

  Attention : Please note that for taxpayers who died before December 31, the deduction amounts will be as follows:

  • 1,500 euros, in general.

  • 1,600 euros, if the total taxable base (sum of the general taxable base and the savings taxable base) is less than 18,000 euros in individual taxation.

• The amount of this deduction may not exceed 50% of the autonomous tax rate , boxes [0546] of the declaration.

The deduction is applied to the tax return for the year in which the academic year begins.

Requirements for applying the deduction

• That descendants are financially dependent on taxpayer .

• That the descendants are pursuing, 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 teachings,

  • professional training of a superior level,

  • professional teachings of plastic arts and design of higher degree,

  • higher level sports education or

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

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

• That 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.

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

  • - 33,000 euros in individual taxation.

  • - 52,800 euros in joint taxation.

  Note: Please note that for taxpayers who died before March 31, 2022, the general tax base and the savings tax base may not exceed 30,000 euros.

• That the descendant who gives rise to the right to the deduction has not obtained income in the fiscal year for an amount greater than 8,000 euros .

Other conditions for the application of the deduction

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

• Deduction is applied to the tax return for the year in which the academic year begins.

• Only those descendants who, in turn, are entitled to the per descendant regulated in article 58 of the Personal Income Tax Law are entitled to the deduction.

• 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 in respect of a descendant whenever there are two ascendants (or more) entitled to apply the minimum for descendants for him, even if one of them had a total taxable base greater than 30,000 euros, in which case, the other ascendant would apply the deduction for half its amount.