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Practical Income Manual 2022.

For taxpayers with physical, sensory or mental disabilities or descendants with this condition

Regulations: Art. 6 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 requirements for applying the deduction

  • For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who have the legal consideration of people with disabilities , the following deductions are established according to the nature and degree of their disability:

    • 88 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65 percent .

    • 165 euros in case of physical or sensory disability of a degree equal to or greater than 65 percent .

    • 165 euros in case of mental disability of a degree 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.

    Note: Please note that, for taxpayers who had died before December 31, 2022, the deduction amounts depending on the nature and degree of their disability will be: .

    • 80 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65 percent.

    • 150 euros in case of physical or sensory disability of a degree equal to or greater than 65 percent.

    • 150 euros in case of mental disability of a degree equal to or greater than 33 percent.

  • The application of this deduction is conditional on the sum of the general tax base and the taxpayer's savings tax base , boxes [0435] and [0460] of the declaration, do not exceed following amounts:

    • - 33,000 euros in individual taxation.

    • - 52,800 euros in joint taxation.

Note: Please note that, as a consequence of the various modifications that article 6 has undergone during the year 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] ), less the minimum for the taxpayer and the minimum for descendants (boxes [0512] and [0514] ) may not exceed 12,500 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] ), less the minimum for the taxpayer and the minimum for descendants (boxes [0512] and [0514] ) , may not exceed 13,750 euros in individual taxation.  

  • For the rest of the taxpayers the amount of the deduction cannot exceed 33,000 euros in the case of individual taxation and 52,800 euros in the case of joint taxation.

  • In the event that the spouses pay taxes individually and have the right to apply the family minimum for descendants, each one will have the right to apply the full deduction ##2##. The deduction for the disability of the spouse is also applicable , as he or she is part of the family unit, regardless of whether the latter applies it in his or her own declaration .