For higher education 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, of April 21

Amount of deduction

For each descendant or adopted child who meets the requirements specified below:

a) 1,800 euros, in general, when they pursue higher education studies outside the island where the taxpayer's habitual residence is located.

The above amount will be 1,920 euros if the taxpayer's taxable base is less than 36,300 euros.

b) 900 euros, when pursuing higher education studies on the same island as the taxpayer's habitual residence, the descendants or adopted children move their domicile to a rented home, college or student residence, located in the municipality where the higher education teaching center is located or a neighboring municipality, but, in any case, other than the municipality of the taxpayer's habitual residence .

Those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in accordance with the terms provided for in current legislation, are considered descendants or adopted children.

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

Maximum deduction limit

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

Requirements for applying the deduction

1. Regarding descendants or adopted children

They must be single.
must be financially dependent on the .
They must not have turned 25 years old on the tax accrual date (normally, December 31).
They must be enrolled in higher education studies as provided for in article 3.5 of Organic Law 2/2006, of May 3, on education.

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

For example, for the 2024-2025 academic year, it will be applied in the 2024 fiscal year.

2. For the application of the assumption provided for in letter a)

That higher education studies cover a full academic year or a minimum of 30 credits.
That the descendant or adopted child 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 .

For these purposes, the expression income should be understood as the sum of the general tax base and the savings tax base.
That the sum of the general tax base and the savings tax base of the taxpayer, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction arises, is not greater than :
- - 45,500 euros in individual taxation.
- - 60,500 euros in joint taxation .
That on the Island of residence of the taxpayer there is no public educational offer , other than virtual or distance, for carrying out the studies that determine the transfer to another place to be taken.

3. For the application of the assumption provided for in letter b)

That the descendant or adopted child 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 .

For these purposes, the expression income should be understood as the sum of the general tax base and the savings tax base.
That the sum of the general tax base and the savings tax base of the taxpayer, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction arises, is not greater than :
- - 45,500 euros in individual taxation.
- - 60,500 euros in joint taxation .
The application of the deduction is conditioned on the declaration by the taxpayer of the landlord's tax identification number, the cadastral identification number of the rented property and the annual rental fee, or where applicable, the tax identification number of the college or student residence.

Conditions for the application of 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 (normally, 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 kinship with the person who is pursuing the studies that give rise to the right to the deduction, only those with the closest degree may apply for the deduction.

Important: Once the information required for the calculation of the deduction has been entered by taxpayers entitled to the deduction in the case provided for in section b) above, it will be automatically transferred to the section "Additional information on the Canary Islands regional deduction for higher education expenses" in Annex B.11 of the declaration.