10.4.11 To pursue higher education studies outside the island of habitual residence.

For having descendants who pursue higher education outside the island where they reside, the deduction would be applicable in the following cases:
- If the transfer occurs to another island of the archipelago to study, whether or not there is educational offer on the island of Mallorca, other than virtual or distance learning, to study.
- If the transfer occurs outside the Balearic Islands and there is no educational offer on the island of Mallorca, other than virtual or distance, to complete the studies.
- On the contrary, the deduction could not be applied when the habitual residence is transferred outside the Balearic Islands and there is educational offer on the island of Mallorca, other than virtual or distance, to complete the studies.

IMPORTANT In the case of taxpayers who died before December 31, 2018, the required requirement is that on the island of residence of the taxpayer there is no public educational offer, other than virtual or distance education, for the completion of the studies that determine the transfer to another place to be completed.

Residents of the Autonomous Community may deduct the following amounts:

-1,500 euros, generally.

-1,600 euros when the total tax base is less, in an individual return to 18,000 euros, and in a joint return to 30,000 euros.

as long as they meet the following requirements:

a) That the descendants are economically dependent on the taxpayer, and that they give the right to the minimum for descendants.

b) That the descendants are pursuing higher university studies, higher artistic education, higher professional training, higher professional education in plastic arts and design, higher sports education or any other study that, in accordance with the organic legislation state education is considered higher education, covering a complete academic year or a minimum of 30 credits outside the island of the Balearic archipelago where the taxpayer's habitual residence is located.

c) That the sum of the tax bases, general and savings does not exceed the amount of 30,000 euros in an individual declaration, or 48,000 euros in a joint declaration.

Completion

You must indicate the number of descendants who meet the requirements, if they live only with the holder and are common in the case of marriage, and additionally the number of ascendants with whom the descendant lives.