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