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Practical manual for Income Tax 2022.

Autonomous Community of the Balearic Islands

Taxpayers who in 2022 had their habitual residence in the territory of the Autonomous Community of the Balearic Islands will be able to apply the following regional deductions:

Note:

Throughout 2022, various modifications have been made to 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, which affect the applicable regional deductions of the IRPF .

These modifications have been introduced in the aforementioned Consolidated Text by the following rules:

  • By the Second Final Provision of Decree Law 4/2022, of March 30, which adopts extraordinary and urgent measures to alleviate the economic and social crisis caused by the effects of the war in Ukraine ( BOIB 03-31-2022 – BOE 06-08-2022), entering into force on March 31, 2022.

  • By the Seventeenth Final Provision of Decree Law 6/2022, of June 13, on new urgent measures to reduce temporary employment in public employment in the Balearic Islands ( BOIB 06-16-2022). Modifies letters a) and b) of section 1 of article 4 (Regional deduction for expenses of acquisition of textbooks).

  • By the Fourth Final Provision of Law 11/2022, of December 28, on the general budgets of the Autonomous Community of the Balearic Islands for the year 2023 ( BOIB 31-12-2022), coming into force on December 31, 2022.

As a result of the above, in the different regional deductions in force as of January 1, 2022, there have been successive changes in their regulations that affect amounts, maximum deduction limits and requirements on the amount of the taxable base.

The above determines that, in the case of taxpayers who died on a day other than December 31, 2022, to the extent that the tax period ends at that time, with IRPF being accrued, the amounts, limits and bases required in accordance with the regulations in force on that date must be taken into account, there being different time intervals in fiscal year 2022, so it is advisable to carefully read the boxes that appear in each deduction and that indicate, depending on the time at which the death occurs, what are the amounts, maximum limits of the deduction and requirements on the amount of the taxable base to be applied.  

  1. For certain investments to improve sustainability in habitual housing
  2. For leasing of habitual residence in the territory of the Balearic Islands in favor of certain groups
  3. For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency
  4. To offset the increase in the cost of loans or mortgage credits with variable interest rates (temporary deduction)
  5. For textbook acquisition costs
  6. For extracurricular foreign language learning expenses
  7. To pursue higher education studies outside the island of habitual residence
  8. For leasing of real estate in the territory of the Balearic Islands intended for housing (landlord deduction)
  9. For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons
  10. For donations to certain entities aimed at research, scientific or technological development, or innovation
  11. Through donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption
  12. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
  13. For donations to certain entities whose purpose is to promote the Catalan language
  14. For donations to third sector entities
  15. For donations to alleviate the effects of the Ukraine conflict on people
  16. For taxpayers with physical, sensory or mental disabilities or descendants with this condition
  17. For expenses related to descendants or foster children under six years of age for conciliation reasons
  18. For hosting people displaced by the conflict in Ukraine
  19. By investment in the acquisition of shares or social participations of new or recently created entities