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2018 Wealth Tax

4.3.10. Autonomous Community of the Balearic Islands. Bonus for cultural consumer goods

The taxpayer may apply this bonus if he or she is the full owner of the cultural consumer goods referred to in article 5 of Law 3/2015 of March 23, which regulates cultural consumption and cultural patronage. scientific and technological development.

What is understood by cultural consumption for the purposes of this Law

Cultural consumption is understood as the acquisition by natural persons of cultural products such as works of artistic creation, pictorial or sculptural, in any of their formats, that are original and that the artist has created entirely and that are unique or serial. Handicraft objects and reproductions are excluded.

Bonus amount

90 percent of the proportional part of the quota that corresponds to the goods and rights for which the taxpayer is entitled to the bonus (box 50)