Autonomous Community of the Balearic Islands
Taxpayers who had their habitual residence in the Autonomous Community of the Balearic Islands in 2024 may apply the following regional deductions:
- For certain investments to improve sustainability in habitual housing
- For renting a 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)
- For textbook acquisition costs
- For extracurricular foreign language learning expenses
- To pursue higher education studies outside the island of habitual residence
- For the landlord of real estate intended for permanent housing in the territory of the Balearic Islands. Insurance premiums
- For the landlord of real estate intended for permanent housing in the territory of the Balearic Islands. Other expenses
- 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 aimed at research, scientific or technological development, or innovation
- Through donations, transfers of use or loan contracts and business collaboration agreements, relating 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
- For expenses related to ascendants over 65 years of age
- For certain expenses related to persons over 65 years of age or persons with disabilities
- For expenses arising from amyotrophic lateral sclerosis (ALS)
- By investment in the acquisition of shares or social participations of new or recently created entities
- For the promotion of self-employment
- For filling positions declared difficult to fill in the Balearic Islands