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Practical manual for Income Tax 2021.

For taxpayers with physical, sensory or mental disabilities or descendants with this condition

Regulations: Art. 6 of the Revised 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, of June 6.

Amount and requirements for applying the deduction

  • For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who are legally considered persons with disabilities , the following deductions are established according to the nature and degree of their disability:

    • 80 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65 percent .

    • 150 euros in case of physical or sensory disability of 65% or more .

    • 150 euros in the case of mental disability of a degree equal to or greater than 33% .

    Regarding the degrees of disability, see the first Additional Provision of the Revised 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, of June 6.

  • The application of this deduction is conditional on the sum of the general taxable base and the savings taxable base of the taxpayer, boxes [0435] and [0460] of the declaration, less the taxpayer's minimum and the minimum for descendants , boxes [0512] and [0514] of the declaration, does not exceed the following amounts:

    • - 12,500 euros in individual taxation.

    • - 25,000 euros in joint taxation.

  • In the event that spouses file taxes individually and are entitled to apply the family minimum for descendants, each will be entitled to apply the entire deduction . The deduction for the disability of the spouse is also applicable, as he or she is part of the family unit, regardless of whether the latter applies it in his or her own declaration .