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

• 1,800 euros for each descendant who meets the requirements specified in the following section.

  Attention : For taxpayers who died before November 26, 2023, the previous amount will be 1,760 euros .

• The amount of this deduction may not exceed 50% of the autonomous tax rate , box [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 education,

  • - professional training of a superior level,

  • - higher education professional teachings in plastic arts and design,

  • - 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 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.

• 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 .

Attention : for taxpayers who died before November 26, 2023, the application of the deduction has been conditioned, additionally , on there being 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.

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 minimum for descendants 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 33,000 euros, in which case, the other ascendant would apply the deduction for half its amount.