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Practical manual for Income Tax 2022.

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

Regulations: Art. 6 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

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 are legally considered persons 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 65% or more .

    • 165 euros in the case of mental disability of a degree equal to or greater than 33% .

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

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

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

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

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

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

    • - 33,000 euros in individual taxation.

    • - 52,800 euros in joint taxation.

Note: Please note that, as a result of the various modifications that Article 6 has undergone during 2022, we find 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 taxpayer's minimum 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 taxpayer's minimum 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 spouses file taxes individually and are entitled to apply the family minimum for descendants, each will be entitled to apply the entire deduction . 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 .