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Practical Income Manual 2022.

Balearic Islands

Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • For declarants with physical, mental or sensory disabilities or with descendants with this condition.
  • For expenses related to descendants or foster children under 6 years of age for conciliation reasons.
  • For hosting people displaced by the conflict in Ukraine.
  • For certain investments to improve the sustainability of habitual housing.
  • For leasing of habitual residence in the Balearic Islands in favor of certain groups.
  • For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons.
  • By donations to certain entities destined for research, scientific or technological development, or innovation.
  • For donations, assignments of use or bailment contracts and business collaboration agreements, related to cultural, scientific and technological development patronage and cultural consumption.
  • For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage.
  • By donations to certain entities whose purpose is to promote the Catalan language.
  • For donations to third sector entities.
  • For donations to alleviate the effects of the Ukraine conflict on people. 
  • For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency.
  • For textbook acquisition costs.
  • For extracurricular foreign language learning expenses.
  • To pursue higher education studies outside the island of habitual residence.
  • For leasing of real estate in the territory of the Balearic Islands intended for housing (landlord deduction)
  • By investment in the acquisition of shares or participations in new or recently created entities.
  • To compensate for the increase in the cost of loans or mortgage credits with variable interest rates.