Autonomous Community of the Balearic Islands: Minimum amounts for the taxpayer, by descendants and by disability

Regulations: Art. 2 of the Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/ 2014, June 6

The following minimum amounts are established for the taxpayer, by descendants and by disability that must be applied by taxpayers residing in the territory of the Community of the Balearic Islands for the calculation of the regional tax:

Minimum of the taxpayer over 65 years of age

• 5,550 euros per year for the minimum amount per general taxpayer

• Plus 1,265 euros annually per taxpayer over 65 years of age.

• Additionally, 1,540 euros per year per taxpayer over 75 years of age.

Minimum for the third descendant and minimum for the fourth and subsequent descendants

• 4,400 euros annually for the third descendant who generates the right to apply the minimum for descendants.

• 4,950 euros per year for the fourth and subsequent descendants.

Allowance for disability

• 3,300 euros per year when the person is a person with a degree of disability equal to or greater than 33 percent and less than 65 percent.

• 9,900 euros per year when the person is a person with a degree of disability equal to or greater than 65 percent.

Increase in attendance expenses: 3,300 euros