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Form 100. 2019 Personal Income Tax return

10.4. Balearic Islands

The following deductions may be applied to the autonomous region of the total tax payable by taxpayers resident in the Autonomous Community of the Balearic Islands:

  1. 10.4.1. For certain investments to improve the sustainability of the main residence
  2. 10.4.2. For expenses for acquiring text books
  3. 10.4.3. For expenses of extracurricular learning in foreign languages
  4. 10.4.4. For donations to certain entities dedicated to research, scientific or technological development, or innovation
  5. 10.4.5. For donations, use transfers or gifting contracts and business collaboration agreements
  6. 10.4.6. For investment in the acquisition of shares or social holdings of new or recently created companies
  7. 10.4.7. For donations, use assignments or gifting contracts and collaboration agreements, relating to sports patronage
  8. 10.4.8. For donations to certain entities that aim to promote the Catalan language
  9. 10,4,9 For taxpayers with physical, mental or sensory disability or with descendants with this condition
  10. 10,4,10. For leasing a main residence in favour of certain groups.
  11. 10,4,11 To study higher education outside the island of habitual residence.
  12. 10,4,12. For leasing of properties for housing
  13. 10,4,13. For renting a home due to temporary transfer
  14. 10,4,14. For donations to third sector entities
  15. 10,4,15. For expenses relating to descendants or foster children under 6 years of age
  16. 10,4,16. For certain subsidies, tax return affected area