Autonomous Community of the Balearic Islands: Minimum amounts for the taxpayer, by descendants and by disability

Regulations: Art. 2 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 the following amounts of the regional minimums for descendants and ascendants of the Autonomous Community of the Balearic Islands will not be applicable for taxpayers who have died before November 26, 2023. For the latter, please consult this same section of the 2022 Personal Income Tax Manual .

Article 1 of Law 11/2023, of November 23, has modified, with effect from November 26, 2023, article 2 of Legislative Decree 1/2014, of June 6, establishing the following amounts of the taxpayer's minimums, for descendants, for ascendants and for disability, to be applied by taxpayers resident in the territory of the Community of the Balearic Islands for the calculation of the autonomous tax:

Minimum for taxpayers over 65 years of age

• 6,105 euros per year for the amount of the minimum for general taxpayers

• Plus 1,265 euros per year for taxpayers over 65 years of age.

• Additionally 1,540 euros per year per taxpayer over 75 years of age.

Minimum for the second, the minimum for the third and the minimum for the fourth and following descendants

• 2970 euros per year for the second child.

• 4,400 euros per year for the third descendant.

• 4,950 euros per year for the fourth and subsequent descendants.

Tax-free threshold for ascendants

• 1,265 euros per year for each ascendant over 65 years of age or with a disability.

• Plus 1,540 euros per year for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and of ascendants or descendants

• 3,300 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 33% and less than 65%.

• 9,900 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 65%.

• Plus 3,300 euros per year for each taxpayer, ascendant or descendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65 percent.

Increase in assistance expenses: 3.300 euros