Autonomous Community of the Balearic Islands
Taxpayers who in 2022 have had their habitual residence in the territory of the Autonomous Community of the Balearic Islands may apply the following regional deductions:
Throughout 2022, there have been various modifications to 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, which affect to the applicable autonomous Personal Income Tax deductions.
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, by which extraordinary and urgent measures are adopted to alleviate the economic and social crisis produced by the effects of the war in Ukraine ( BOIB 03-31-2022 – BOE 06-08-2022), with entry 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 acquiring textbooks).
By the fourth Final Provision of Law 11/2022, of December 28, on general budgets of the Autonomous Community of the Balearic Islands for the year 2023 ( BOIB 12-31-2022) , effective December 31, 2022.
As a consequence of the above, in the different regional deductions in force as of January 1, 2022, successive changes have been made in their regulations that affect amounts, maximum limits of the deduction and requirements on the amount of the tax base.
The foregoing 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, accruing Personal Income Tax , must take into account the amounts, limits and bases required in accordance with the regulations in force on that date, with different time intervals existing in the 2022 financial year, so it is advisable to carefully read the boxes that appear in each deduction and that indicate, Taking into account the moment in which the death occurs, what are the amounts, maximum limits of the deduction and requirements regarding the amount of the tax base that must be applied.
- 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
- To offset the increase in the cost of loans or mortgage credits with variable interest rates (temporary deduction)
- 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 destined for research, scientific or technological development, or innovation
- For donations, assignments of use or bailment contracts and business collaboration agreements, related 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 donations to alleviate the effects of the Ukraine conflict on people
- 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
- For hosting people displaced by the conflict in Ukraine
- By investment in the acquisition of shares or social participations of new or recently created entities