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

The taxpayer may apply this bonus if he/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, scientific and technological development patronage.

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

Cultural consumption is understood as the acquisition by individuals of cultural products such as works of artistic creation, paintings or sculptures, in any of their formats, which are original and have been entirely created by the artist and which are unique or serial. Handicrafts and reproductions are excluded.

Bonus amount

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