To pursue higher education studies outside the island of habitual residence

Regulations: Art. 4 ter Consolidated Text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes ceded by the State, approved by Legislative Decree 1/2014, of June 6

Amount and maximum limit of the deduction

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

• 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 .

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 descendants who, in turn, give the right to the minimum for descendants 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.