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Practical Income Manual 2022.

For leasing of habitual residence in the territory of the Balearic Islands in favor of certain groups

Regulations: Art. 3 bis Consolidated 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

Amount and maximum limit of the deduction

  • 15 per 100 of the amounts paid in the tax period for the rental of the habitual residence.

    In the case of marriage, regardless of their matrimonial property regime, only the amounts paid by the spouse who signed the rental contract will be deductible and, consequently, the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction. for not being a tenant. See in this regard Supreme Court Ruling no. 220/2009, of April 3 (Civil Chamber), relapsed in cassation appeal no. 1200/2004 (RED: STS 2464/2009).

  • The maximum deduction amount will be 440 euros .

    Note: Please note that, for taxpayers who died before December 31, 2022, the maximum amount will be 400 euros.

Requirements and other conditions for the application of the deduction

  • That any of the following circumstances occur in the taxpayer:

    • That on the date of tax accrual is under 36 years of age .

    • That it is a person with a degree of physical or sensory disability equal to or greater than 65 percent or with a degree of mental disability equal to or greater than 33 percent .

      Regarding the degrees of disability, see the first Additional Provision of 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.

    • That it is the father or parents who live with the child or children subject to parental authority and who make up a large family in the terms established in article 6 of Law 8/ 2018, of July 31, to support families.

      For these purposes, large families are both those determined by Law 40/2003, of November 18, on the Protection of Large Families, and single-parent families with a child with a recognized disability of 33% or higher.

    • That it is the father or parents who live with the son or children subject to parental authority and who are part of a single-parent family with two or more sons or daughters than those provided for in the article 7.7 of Law 8/2018, of July 31, on support for families. 

      In accordance with sections 1 and 2 of article 7 of Law 8/2018, of July 31, on family support, the following are considered single-parent families:

      • Single-parent families are those that are made up of one or more sons or daughters who meet the requirements established in section 3 of the aforementioned article 7 of Law 8/2018 and who are economically dependent on a single parent, guardian, foster or adopter, with whom they live.

      • In addition, the following are also considered single-parent families:

        a) The family in which the parent with dependent sons or daughters lives at the same time with another person or persons with whom he or she does not have any marital relationship or stable union, in accordance with civil legislation.

        b) The family in which the parent who has custody of the sons or daughters does not receive any judicially established alimony for the maintenance of these sons or daughters and has filed the corresponding civil or criminal complaint or claim.

        c) The family in which the parent with dependent sons or daughters has suffered family abandonment by the other parent or cohabitant.

  • That it is the lease of the taxpayer's habitual residence , effectively occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.

  • That the deposit of the bond referred to in article 36.1 of Law 29/1994, of November 24, on urban leases, has been constituted in favor of the Balearic Institute of Living place.

  • That, for at least half of the tax period, neither the taxpayer nor any of the members of his family unit are owners of full ownership or a real right of use or enjoyment, of another home distant less than 70 kilometers from the rented home , except in cases where the other home is located outside the Balearic Islands or on another island.

    Precisions:

    • The concept of family unit is established in article 82 of the Personal Income Tax Law and is examined in Chapter 2 of this manual

    • The expression that they are holders of full ownership or a real right implies that it is not appropriate to apply the deduction if the taxpayer or any other member of the family unit holds any percentage in full ownership or in real right of use or enjoyment.

    • The requirement that “during at least half of the tax period there is no full ownership or a real right of enjoyment of another home less than 70 km from the rented home except…” must be met, both in individual and joint taxation and, both by the taxpayer and by the rest of the members of the family unit, if this exists.

  • That taxpayer does not have the right in the same tax period to any deduction for investment in primary residence.

  • That the sum of the general tax base and the tax base of the taxpayer's savings boxes [0435] and [0460] of declaration , do not exceed the following amounts:

    • - 33,000 euros in individual taxation.

    • - 52,800 euros in joint taxation .

    Attention: Please note that, as a consequence of the various modifications that article 3 bis has undergone during 2022, we find ourselves with the following quantitative limits:

    • For taxpayers who died between January 1 and March 30, 2022, the sum of the general and savings tax bases (boxes [0435] and [0460] ) cannot exceed:

      1. In general: 20,000 euros in individual taxation.

      2. For members of a large or single-parent family: 26,000 euros in individual taxation.

    • For taxpayers who died between March 31 and December 30, 2022 , the sum of the general and savings tax bases (boxes [0435] and [0460] ) cannot exceed: 

      1. In general: 22,000 euros in individual taxation.

      2. For members of a large or single-parent family: 28,600 euros in individual taxation.

    • For the rest of the taxpayers, l the sum of the general and savings tax bases (boxes [0435] and [0460] ) cannot exceed:  33,000 euros in the case of individual taxation and 52,800 euros in the case of joint taxation.

  • In the case of joint taxation, only taxpayers integrated into the family unit who meet the established conditions and for the amount of the amounts actually paid by them may benefit from this deduction.

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing" of Annex B.8 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF/NIE must be recorded. of the landlord of the home and, if it exists, of the second landlord or, where applicable, if you have entered a NIF from another country, an X will be marked in the corresponding box.