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Practical Income Manual 2021.

For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons

Regulations: Art. 4 quinquies of the Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount and maximum limit of the deduction

  • 15 per 100 of the expenses paid by the taxpayer during the year for housing rental income due to the temporary transfer from his island of residence to another island of the Balearic archipelago within the scope of the same employment relationship .

  • The maximum amount of this deduction will be 400 euros per year per taxpayer who meets the requirements.

Requirements for applying the deduction

  • That it is the lease of a property intended for housing of the taxpayer and actually occupied by this .

  • That the deposit of the deposit referred to in article 36.1 of Law 29/1994, of November 24, on Urban Leases, has been constituted in favor of the Balearic Institute of Living place.

  • That the sum of the general tax base and the savings tax base, boxes [ 0435 ] and [ 0460 ] of the taxpayer's declaration, does not exceed the following amounts:

    • - 30,000 euros in individual taxation.

    • - 48,000 euros in joint taxation.

  • That taxpayer identifies the landlord in the self-assessment of the tax.

    Important: Taxpayers entitled to the deduction must include the NIF / NIE of the landlord of the home and, if they have entered a NIF of another country, an X will be marked in the corresponding box.

  • That the taxpayer can justify documentary evidence before the Tax Administration the expense constituting the basis of the deduction and the rest of the requirements for the deduction.

    Proof of payments made (receipt, invoice, certificate), the rental contract, proof of the deposit of the deposit in IBAVI and the company certificate in the indicating that the subject's work center has been changed to another island.

  • That the temporary transfer does not exceed three years in duration .

Particularities in case of joint taxation

In case of joint taxation , the deduction will be applicable to each of the taxpayers who transfer their residence to another island of the Balearic archipelago in the area of the same employment relationship as an employee, when they meet the requirements established in the previous section.

In the case of marriages under a community regime and only one of the spouses has moved their residence to another island within the scope of an employment relationship, the deduction can only be applied by said spouse, although for half of the amounts paid.