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Practical Income Manual 2022.

For hosting people displaced by the conflict in Ukraine

Regulations: Art. 6 ter 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

Attention: This deduction is not applicable in the case of taxpayers who died before March 31, 2022.

Amount and maximum limit of the deduction

  • 150 euros for each person hosted .

  • The maximum limit of the applicable deduction is 600 euros per taxpayer .

Requirements and other conditions for the application of the deduction

  • The minimum reception period to be able to apply this deduction will be three months.

For these purposes, to calculate the minimum reception period of three months, the reception time prior to March 31, 2022 will be taken into account.

  • When two taxpayers are entitled with respect to the same person to receive the application of this deduction and choose to the individual declaration, will be prorated among them, in equal parts, both the amount and the maximum limit of the deduction.

  • sheltered persons who have a kinship relationship, neither by consanguinity nor by affinity, of up to the second degree with the sheltered persons do not generate the right ##1## to the deduction.

  • To apply this deduction, the taxpayer must be in possession of a certificate from the body competent in the management and control of these accommodations issued in their name , which includes the number of people welcomed and the duration of the reception, in accordance with the provisions of the Ministry of Inclusion, Social Security and Migration.

Temporal scope for the application of the deduction

This deduction will be applicable exclusively in fiscal year 2022 .