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Practical manual for Income Tax 2022.

For hosting people displaced by the conflict in Ukraine

Regulations: Art. 6 ter 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

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 welcomed .

  • 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 period prior to March 31, 2022 will be taken into account.

  • When two taxpayers are entitled with respect to the same person to apply this deduction and opt for an individual declaration, the amount and the maximum limit of the deduction will be shared equally between them.

  • 1## Those people who are hosted and have a relationship of kinship, either by blood or by affinity, up to the second degree with the host people do not generate the right to the deduction.

  • To apply this deduction, the taxpayer must be in possession of a certificate from the competent body in the management and control of these receptions issued in his/her name , which states the number of people received and the duration of the reception, in accordance with the provisions of the Ministry of Inclusion, Social Security and Migration.

Time frame for the application of the deduction

This deduction will be applicable exclusively in fiscal year 2022 .