Autonomous Community of the Balearic Islands
Taxpayers who in 2023 have had their habitual residence in the territory of the Autonomous Community of the Balearic Islands may apply the following regional deductions:
- For certain investments to improve sustainability in habitual housing
- For renting the habitual residence in the territory of the Balearic Islands
- For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency
- To offset the increase in the cost of loans or mortgage credits with variable interest rates (temporary deduction)
- By obtaining subsidies or aid to alleviate the impact caused by inflation during the year 2023
- 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)
- For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons
- For 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
- For donations to certain entities whose purpose is to promote the Catalan language
- For donations to third sector entities
- For taxpayers with physical, sensory or mental disabilities or descendants with this condition
- For expenses related to descendants or foster children under six years of age for conciliation reasons
- by birth
- By adoption
- By investment in the acquisition of shares or social participations of new or recently created entities