To pursue higher education studies outside the island of habitual residence

Regulations: Art. 4 ter of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount and limit of the deduction

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

• 1,500 euros, in general,

• 1,600 euros, if the total taxable base (sum of the general taxable base and the savings taxable base, boxes [ 0435 ] and [ 0460 ] of the declaration) is less the following amounts:

  • 18,000 euros in individual taxation.
  • 30,000 euros in joint taxation.

  The deduction is applied to the tax return for the year in which the academic year begins.

• The amount of this deduction may not exceed 50% of the autonomous community's full quota, boxes [0546] of the declaration.

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 teachings,
  • professional training of a superior level,
  • professional teachings of plastic arts and design of higher degree,
  • 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 .

• No deduction will be applicable if the place where the taxpayer's descendants are studying is outside the Balearic Islands and there is a public educational offer on the island of Mallorca, other than virtual or distance, in order to be able to study them .

• 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:

  • 30,000 euros in individual taxation.
  • 48,000 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 .

Conditions for the application of the deduction

For the purposes of applying the deduction, the following rules must be taken into account:

• Only those descendants who, in turn, are entitled to the per descendant regulated 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 30,000 euros, in which case, the other ascendant would apply the deduction for half its amount.