3. Adaptation of these benefits to the provisions of European Union law: limits, monitoring and control

Regulations: Seventieth Additional Provision. Six and Seven of Law 31/2022, of December 23, on the General State Budget for 2023.

Limits on tax benefits of the special tax regime of the Balearic Islands

These tax benefits (deduction for allocations to the Investment Reserve and deduction for returns derived from the sale of tangible assets produced in the Balearic Islands), together with any other aid received under the regulations on “ minimis” aid , may not exceed the amounts established for their respective scope of application by the Regulations listed in the following table:

Regulations	sector/activity	Limits
COMMISSION REGULATION ( EU) 2023/2831, of 13 December 2023, on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid . Validity: from 01-01-2024 to 31-12-2030 In this regard, please note that, in accordance with the transitional provision set out in Article 7, the Regulation will apply to aid granted before its entry into force if such aid meets all the conditions set out therein.	All except those in the following regulations Note: The following are not included in the minimis aid: Aid conditional on the use of and services instead of imported ones. Aid for export activities.	300,000 euros for any three year period. Notes: Please note that the maximum limit has been increased, as of January 1, 2024, from €200,000 to €300,000, and is the same for all types of activity, including road freight transport. Therefore, the specific limit for road freight transport activity that existed until then disappears. The calculation system has also been modified from three fiscal years to three years. The three-year period to be taken into account for the purposes of Regulation 2023/2831 must be assessed on an ongoing basis. For each new grant of de minimis aid, the total amount of de minimis aid granted in the previous three years (calculated from date to date) must be taken into account. Finally, it should be noted that, as of 1 January 2026, Commission Regulation ( EU) 2023/2831 of 13 December 2023 requires that information on de minimis aid granted be recorded in a central register at national or Union level.
REGULATION ( EU ) 1408/2013 OF THE COMMISSION , of 18 December 2013, relating to the application of articles 107 and 108 of the Treaty of the Functioning of the European Union to minimis aid in the agricultural sector.	Agricultural and livestock It only applies to companies engaged in the primary production of agricultural products. Note: Companies engaged in the processing and marketing of agricultural products subject to the limit of Regulation ( EU) 2023/2831 are excluded.	25,000 euros over any three-year period. In these cases, the tax is calculated in the fiscal year of the concession and the two previous years. Note: Spain has increased the limit from €20,000 to €25,000 by Royal Decree 1139/2024, of November 11, which regulates the maximum limit for de minimis aid in the agricultural and fishing sectors and the procedure for ensuring that the national and sectoral limits established in European regulations are not exceeded. IMPORTANT: Please note that Commission Regulation (EU) 2024/3118 of 10 December 2024, which entered into force on 16 December 2024, has raised the ceiling on de minimis aid in the agricultural sector from to for any -year period Therefore, any aid granted after that date will benefit from the new limit of €50,000 in personal income tax in 2024. Likewise, the calculation system has been modified from three fiscal years to three years. The three-year period to be taken into account for the purposes of Regulation 1408/2013 must be assessed on an ongoing basis. For each new grant of de minimis aid, the total amount of de minimis aid granted in the previous three years (calculated from date to date) must be taken into account. Finally, it should be noted that, as of 1 January 2027, Commission Regulation ( EU) 2024/3118 requires that information on de minimis aid granted be recorded in a central register at national or Union level.
COMMISSION REGULATION ( EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the fisheries and aquaculture sector.	Fishing and aquaculture It only applies to companies engaged in the primary production of fishery and aquaculture products. Note: Excluded are companies engaged in the processing and marketing of fishery and aquaculture products which are subject to the limit of Regulation ( EU) 2023/2831 [see Regulation ( EU) 2023/2391].	€30,000 during any three-fiscal-year period. In these cases, the tax is calculated in the fiscal year of the concession and the two previous years. Note: Spain has increased the limit from €30,000 to €40,000 by Royal Decree 1139/2024, of November 11, which regulates the maximum limit for de minimis aid in the agricultural and fishing sectors and the procedure for ensuring that the national and sectoral limits established in European regulations are not exceeded.
COMMISSION REGULATION ( EU) 2023/2832 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid granted to undertakings providing services of general economic interest. Validity: from 01-01-2024 to 31-12-2030 In this regard, please note that, in accordance with the transitional provision set out in Article 7, the Regulation will apply to aid granted before its entry into force if such aid meets all the conditions set out therein.	Services of general economic interest	750,000 euros over any three year period. Notes: Please note that the maximum limit has been increased from 1 January 2024 from 500,000 to 750,000 euros. The calculation system has also been modified from three fiscal years to three years. The three-year period to be taken into account for the purposes of Regulation 2023/2831 must be assessed on an ongoing basis. For each new grant of de minimis aid, the total amount of de minimis aid granted in the previous three years (calculated from date to date) must be taken into account. Finally, it should be noted that, as of 1 January 2026, Commission Regulation ( EU) 2023/2832 of 13 December 2023 requires that information on de minimis aid granted be recorded in a central register at national or Union level.
*Common notes:* 1. For the calculation of fiscal years, the period in which the aid is granted will be taken into account, regardless of when it is collected (the allocation criterion applied to current subsidies). For the calculation of years, the date at which the aid is granted will be taken into account. 2. The limits set refer to the total amount of de minimis aid granted by a Member State to a single company.

Regulations

sector/activity

Limits

COMMISSION REGULATION ( EU) 2023/2831, of 13 December 2023, on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid .

Validity: from 01-01-2024 to 31-12-2030

In this regard, please note that, in accordance with the transitional provision set out in Article 7, the Regulation will apply to aid granted before its entry into force if such aid meets all the conditions set out therein.

All except those in the following regulations

Note: The following are not included in the minimis aid:

Aid conditional on the use of and services instead of imported ones.
Aid for export activities.

300,000 euros for any three year period.

Notes: Please note that the maximum limit has been increased, as of January 1, 2024, from €200,000 to €300,000, and is the same for all types of activity, including road freight transport. Therefore, the specific limit for road freight transport activity that existed until then disappears.

The calculation system has also been modified from three fiscal years to three years. The three-year period to be taken into account for the purposes of Regulation 2023/2831 must be assessed on an ongoing basis. For each new grant of de minimis aid, the total amount of de minimis aid granted in the previous three years (calculated from date to date) must be taken into account.

Finally, it should be noted that, as of 1 January 2026, Commission Regulation ( EU) 2023/2831 of 13 December 2023 requires that information on de minimis aid granted be recorded in a central register at national or Union level.

REGULATION ( EU ) 1408/2013 OF THE COMMISSION , of 18 December 2013, relating to the application of articles 107 and 108 of the Treaty of the Functioning of the European Union to minimis aid in the agricultural sector.

Agricultural and livestock

It only applies to companies engaged in the primary production of agricultural products.

Note: Companies engaged in the processing and marketing of agricultural products subject to the limit of Regulation ( EU) 2023/2831 are excluded.

25,000 euros over any three-year period.

In these cases, the tax is calculated in the fiscal year of the concession and the two previous years.

Note: Spain has increased the limit from €20,000 to €25,000 by Royal Decree 1139/2024, of November 11, which regulates the maximum limit for de minimis aid in the agricultural and fishing sectors and the procedure for ensuring that the national and sectoral limits established in European regulations are not exceeded.

IMPORTANT: Please note that Commission Regulation (EU) 2024/3118 of 10 December 2024, which entered into force on 16 December 2024, has raised the ceiling on de minimis aid in the agricultural sector from to for any -year period Therefore, any aid granted after that date will benefit from the new limit of €50,000 in personal income tax in 2024.

Likewise, the calculation system has been modified from three fiscal years to three years. The three-year period to be taken into account for the purposes of Regulation 1408/2013 must be assessed on an ongoing basis. For each new grant of de minimis aid, the total amount of de minimis aid granted in the previous three years (calculated from date to date) must be taken into account.

Finally, it should be noted that, as of 1 January 2027, Commission Regulation ( EU) 2024/3118 requires that information on de minimis aid granted be recorded in a central register at national or Union level.

COMMISSION REGULATION ( EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the fisheries and aquaculture sector.

Fishing and aquaculture

It only applies to companies engaged in the primary production of fishery and aquaculture products.

Note: Excluded are companies engaged in the processing and marketing of fishery and aquaculture products which are subject to the limit of Regulation ( EU) 2023/2831 [see Regulation ( EU) 2023/2391].

€30,000 during any three-fiscal-year period.

In these cases, the tax is calculated in the fiscal year of the concession and the two previous years.

Note: Spain has increased the limit from €30,000 to €40,000 by Royal Decree 1139/2024, of November 11, which regulates the maximum limit for de minimis aid in the agricultural and fishing sectors and the procedure for ensuring that the national and sectoral limits established in European regulations are not exceeded.

COMMISSION REGULATION ( EU) 2023/2832 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid granted to undertakings providing services of general economic interest.

Validity: from 01-01-2024 to 31-12-2030

Services of general economic interest

750,000 euros over any three year period.

Notes: Please note that the maximum limit has been increased from 1 January 2024 from 500,000 to 750,000 euros.

Finally, it should be noted that, as of 1 January 2026, Commission Regulation ( EU) 2023/2832 of 13 December 2023 requires that information on de minimis aid granted be recorded in a central register at national or Union level.

Common notes:

1. For the calculation of fiscal years, the period in which the aid is granted will be taken into account, regardless of when it is collected (the allocation criterion applied to current subsidies). For the calculation of years, the date at which the aid is granted will be taken into account.

2. The limits set refer to the total amount of de minimis aid granted by a Member State to a single company.

Monitoring and control of tax benefits.

The Joint Committee on Economy and Finance between the State and the Autonomous Community of the Balearic Islands provided for in article 125 of the Statute of Autonomy of the Balearic Islands will be responsible for monitoring the application of the special tax regime of the Balearic Islands.

To this end, a monitoring report on the application of tax benefits will be produced annually, and an effectiveness check will be carried out in 2028 to determine whether the economic objectives pursued by the tax benefits have been achieved. The implementation of these objectives, as well as the body responsible for carrying out the effectiveness control, will be determined by regulation.

The effectiveness of the Special Tax Regime of the Balearic Islands must be monitored by the commission for the exchange and analysis of statistical data provided for in Article 3.2 of Royal Decree-Law 4/2019, of February 22, on the Special Regime of the Balearic Islands, under the overall coordination of the Joint Commission on Economy and Finance between the State and the Autonomous Community of the Balearic Islands.
For these purposes, beneficiaries must submit within the deadline for declaring Personal Income Tax , and prior to submitting form 100 , an informative declaration relating to the various aid measures or schemes received. This statement shall include detailed information on the incentives in question, which shall be subject to verification.

In this regard, see article 32 of the Regulation for the development of the Special Tax Regime of the Balearic Islands, approved by Royal Decree 710/2024, of July 23, by virtue of which Order HAC /1031/2024, of September 25, is approved, which approves form 283, “Annual informative declaration of aid received within the framework of the Special Tax Regime of the Balearic Islands” and determines the conditions and procedure for its presentation.