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Form 100. Personal Income Tax Declaration 2023

10.4. Balearic Islands

  1. 10.4.1. by birth
  2. 10.4.2. By adoption
  3. 10.4.3. For certain investments to improve the sustainability of habitual housing
  4. 10.4.4. For textbook acquisition costs
  5. 10.4.5. For extracurricular foreign language learning expenses
  6. 10.4.6. For donations to certain entities destined for research, scientific or technological development, or innovation
  7. 10.4.7. For donations, assignments of use or bailment contracts and business collaboration agreements, related to cultural, scientific and technological development patronage and cultural consumption
  8. 10.4.8. By investment in the acquisition of shares or social participations of new or recently created entities
  9. 10.4.9. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
  10. 10.4.10. For donations to certain entities whose purpose is to promote the Catalan language
  11. 10.4.11. For declarants with physical, mental or sensory disabilities or with descendants with this condition
  12. 10.4.12. For renting a habitual residence
  13. 10.4.13. To pursue higher education studies outside the island of habitual residence
  14. 10.4.14. For leasing of real estate in the territory of the Balearic Islands intended for housing
  15. 10.4.15. For rental housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work purposes.
  16. 10.4.16. For donations to third sector entities
  17. 10.4.17. For expenses related to descendants or foster children under 6 years of age for conciliation reasons
  18. 10.4.18.For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency
  19. 10.4.19. By obtaining subsidies or aid to alleviate the impact caused by inflation during the year 2023
  20. 10.4.20. To compensate for the increase in the cost of loans or mortgage credits with variable interest rates