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Form 100. Personal Income Tax Return Declaration 2017

10.5.4. For study expenses

For study expenses of single descendants or adopted children under 25 years of age, who are financially dependent on the taxpayer and who are pursuing higher education studies as provided for in article 3, section 5 of Organic Law 2/2006 on Education, outside the island where the taxpayer's habitual residence is located, the amount may be deducted, in general, of 1,500 euros for each descendant or adopted child who meets the requirements.

The amount of the deduction will be 1,600 euros for taxpayers whose taxable base is less than 33,007.20 euros.

MAXIMUM LIMIT : The deduction will be limited to 40 percent of the autonomous community's full quota.

REQUIREMENTS AND APPLICATION RULES :

  • Persons linked to the taxpayer by reason of guardianship or unpaid foster care will be considered descendants.

  • The deduction will be applied in the declaration corresponding to the year in which the academic year begins.

  • Studies must cover a full academic year or a minimum of 30 credits.

  • On the island of residence there must be no public educational offer, other than virtual or distance, for carrying out studies that require transfer to another place to be taken.

  • The descendant who originates the right to the deduction must not obtain income in the fiscal year exceeding 8,000 euros, or whatever the amount of income coming exclusively from ascendants by consanguinity or from entities in which the ascendants have a participation of a minimum of 5 percent of the capital, computed individually, or a minimum of 20 percent computed jointly by the ascendants.

  • In the year in which the deduction arises, the taxpayer must obtain income (general tax base plus savings tax base) not exceeding 39,000 euros in individual taxation, or 52,000 in joint taxation.

  • 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 of kinship may apply the deduction.

  • When two or more taxpayers are entitled to the deduction, it will be prorated among them.

  • The determination of personal or family circumstances will be made based on the situation existing on the date of accrual (normally, 31-12-2017).

Completion

In the case of marriage, and when the right to the deduction corresponds to both spouses, the number of descendants who meet the requirements to be able to apply the deduction will be entered in the "Common" box.

Otherwise, the number of descendants entitled to the deduction will be reflected in the "Of the owner" box. In this case, you must also complete the number of people who are entitled to apply the deduction with respect to the same descendants.