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

Regulations: Art. 2 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 following amounts are established for the minimums for taxpayers, for descendants and for disabilities that must be applied by taxpayers resident in the territory of the Community of the Balearic Islands for the calculation of the autonomous tax:

Minimum for taxpayers over 65 years of age

• 6,105 euros per year for the amount of the minimum for general taxpayers

• Plus 1,265 euros per year for taxpayers over 65 years of age.

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

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

• 4,400 euros per year for the third descendant.

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

Minimum for disability of the taxpayer and of ascendants or descendants

• 3,300 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 33% and less than 65%.

• 9,900 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 65%.

• Plus 3,300 euros per year for each taxpayer, ascendant or descendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65 percent.

Increase in assistance expenses: 3.300 euros