10.5.4. For higher education expenses

Amount

For each single descendant or adopted child under 25 years of age, who is financially dependent on the taxpayer and who is pursuing higher education studies as provided for in section 5 of article 3 of Organic Law 2/2006, of May 3, on Education:

1. When pursuing higher education studies outside the island where the taxpayer's habitual residence is located:

   • 1,800 euros in general 

   • 1,920 euros if the taxpayers have a taxable base of less than 36,300 euros.

   This deduction will not apply when any of the following situations occur:

   • When the studies do not cover a full academic year or a minimum of 30 credits.

   • When the taxpayer's island of residence offers public education, other than virtual or distance learning, for the completion of studies that require relocation to another location.

   • When the sum of the general tax base and the savings tax base exceeds 45,500 euros in individual taxation or 60,500 euros in joint taxation.

   • When the descendant who gives rise to the right to the deduction has earned income exceeding 8,000 euros.

2. When, while 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, different from the municipality of the taxpayer's habitual residence 900 euros.

   The application of this deduction is conditional on the taxpayer declaring 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.

   This deduction will not apply:

   • When the sum of the general tax base and the savings tax base is greater than 45,500 euros in individual taxation or 60,500 euros in joint taxation.

   • When the descendant who gives rise to the right to the deduction has earned income exceeding 8,000 euros.

Requirements and conditions

• Those persons linked to the taxpayer by reason of guardianship (and representative curatorship) or unpaid foster care will be considered descendants.

  Please note that since the entry into force of Law 8/2021, of June 2, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being eliminated for adults, for whom curatorship and other measures to support their legal capacity are established.

• The deductions will be applied to the tax return corresponding to the fiscal year in which the academic year begins.

• When several taxpayers have different degrees of kinship with the person pursuing the studies that give rise to the right to the deduction, only those of the closest degree may claim 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 determination of personal or family circumstances will be made based on the situation existing on the date of the tax accrual.

Limit

The deductions will be limited to 40% of the full regional quota.

Completion

Completion will be carried out in section A) and/or section B).

• Section A) will be completed by descendants who are studying outside the island of residence.

  The number of descendants will be entered in box " Common" or in box "Of the holder" taking into account that the same descendant can only be entered in one of the two boxes.

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

  Otherwise, or when a married couple has opted for individual data entry, the number of descendants entitled to the deduction will be reflected in the "Of the holder" box, additionally indicating the number of people entitled to apply the deduction with respect to the same descendants.

• Section B) will be completed by descendants who are studying on the same island of residence.

  The number of descendants will be entered in box " Common" or in box "Of the holder" taking into account that the same descendant can only be entered in one of the two boxes

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

  Otherwise, or when a married couple has opted for individual data entry, the number of descendants entitled to the deduction will be reflected in the "Of the holder" box, additionally indicating the number of people entitled to apply the deduction with respect to the same descendants.

  In addition, you must complete: The landlord's NIF (if the landlord does not have one because he is a foreigner, he will tick the box provided for this purpose), the cadastral reference of the rented property (if the property does not have one, he will tick the box provided for this purpose), the NIF of the college or student residence.

  The data is transferred by the program to Annex B.11.