Autonomous Community of the Balearic Islands
Taxpayers who in 2021 had their habitual residence in the territory of the Autonomous Community of the Balearic Islands will be able to apply the following regional deductions:
- For certain investments to improve sustainability in habitual housing
- For leasing of habitual residence in the territory of the Balearic Islands in favor of certain groups
- For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency
- For textbook acquisition costs
- For extracurricular foreign language learning expenses
- To pursue higher education studies outside the island of habitual residence
- For leasing of real estate in the territory of the Balearic Islands intended for housing (landlord deduction)
- For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons
- For donations to certain entities aimed at research, scientific or technological development, or innovation
- Through donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption
- For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
- For donations to certain entities whose purpose is to promote the Catalan language
- For donations to third sector entities
- For taxpayers with physical, sensory or mental disabilities or descendants with this condition
- For expenses related to descendants or foster children under six years of age for conciliation reasons
- By investment in the acquisition of shares or social participations of new or recently created entities