- For higher education studies outside the island of habitual residence.
A deduction of 1,500 euros is established for each descendant who is economically dependent on the taxpayer and is studying, outside the island of the Balearic archipelago where the taxpayer's habitual residence is located, university studies, higher artistic education, higher level vocational training, higher level professional plastic arts and design education, higher level sports education or any other study that, in accordance with state organic legislation on education, is considered higher education, with a limit of 50% of the regional tax liability.
The amount of the deduction will be 1,600 euros for taxpayers with a total taxable income of less than 18,000 euros in individual taxation or 30,000 euros in joint taxation, with a limit in any case of 50% of the total regional tax liability.
The deduction is applied to the tax return for the year in which the academic year begins.
For the purpose of applying this deduction, only descendants who, in turn, give entitlement to the minimum per descendant may be taken into account.
If the descendants live with two or more ascendants and these are taxed individually, the deduction will be prorated equally in the tax return of each one.
This deduction is NOT applicable in the following cases:
- When the studies do not complete an academic year or a minimum of 30 credits.
- When there is a public education offer on the island of residence, other than virtual or distance learning, to carry out the studies that determine the transfer to another place to study them.
- When the taxpayer's total taxable income for the year exceeds 30,000 euros in individual taxation or 48,000 euros in joint taxation.