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Practical manual for Income Tax 2022.

For study expenses

Regulations: Additional Provision Four. One Revised Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Note: The conditions and amounts indicated below will apply to this deduction in the tax periods 2022 and 2023 , replacing those provided for in article 7 of the Consolidated Text.

Amount of deduction

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

  • 1,800 euros , in general.

  • 1,920 euros , if the taxpayer's taxable base is less than 36,300 euros.

Those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in accordance with the terms provided for in current legislation, are considered descendants or adopted children.

Please note that, as of September 3, 2021, the date of entry into force of Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, 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.

Requirements for applying the deduction

a. Regarding the descendant or adopted child

  • That the descendants or adopted children, including those under guardianship (and, where appropriate, those subject to representative curatorship) or those taken in under the terms provided for in current legislation, meet the following requirements :

    1. They must be single

    2. They must be economically dependent on taxpayer and

    3. They must not have turned 25 years old on the tax accrual date (normally, December 31).

  • That the descendants or adopted, wards (and, where applicable, those subject to representative guardianship) or foster children are pursuing higher education studies as provided for in article 3.5 of Organic Law 2/2006, of May 3, on education, outside the Island of residence of the taxpayer .

    Note: The deduction will be applied in the declaration corresponding to the tax period in which the academic year begins.

  • That higher education studies cover a full academic year or a minimum of 30 credits

  • That the descendant or adopted child who gives rise to the right to the deduction has not obtained income in the year for an amount greater than 8,000 euros or, whatever the amount, income exclusively from blood relatives or from entities in which the relatives have a participation of at least 5% of the capital, computed individually, or a minimum of 20% computed jointly by the relatives.

    For these purposes, the expression "income" should be understood as the sum of the general tax base and the savings tax base.

b. Regarding the taxpayer

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

    For example, for the 2022-2023 academic year, it will be applied in the 2022 financial year.

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates, is not greater than :

    • - 42,900 euros in individual taxation.

    • - 57,200 euros in joint taxation .

  • That on the Island of residence of the taxpayer there is no public educational offer , other than virtual or distance, for carrying out the studies that determine the transfer to another place to be taken.

Conditions for the application of the deduction

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

  • The determination of the personal and family circumstances that must be taken into account for the application of the deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31).

  • 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 .

  • 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 may apply for the deduction.

Deduction limit

The amount of this deduction may not exceed 40% of the autonomous community's full quota, boxes [0546] of the declaration.