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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

To compensate for expenses arising from an illegally occupied dwelling or due to suspension of eviction proceedings

Attention : the present deduction not applicable to taxpayers who died before July 25, 2025.

Regulations: Art. 4 sexties Consolidated text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes ceded by the State, approved by Legislative Decree 1/2014, of June 6

Amount and maximum limit of the deduction

  • He 40 percent of the expenses paid by the taxpayer during the fiscal year in the capacity of:

    1. Property tax.

    2. The municipal solid waste rate.

    3. The costs of supplying household services, such as electricity, water, gas and telecommunications.

    4. Ordinary community expenses.

    5. The expenses of conservation and maintenance of the house.

      Such expenses should be understood as conservation and maintenance those that correspond to the concept of expenses of conservation and repair defined in Article 13 of the Regulation of IRPFABBR.

    6. The expenses associated with legal proceedings whose purpose is the recovery of possession of the property.

    The above expenses will be deductible up to the amounts proportional at the time the property has been illegally occupied or during the suspension of the eviction, in the latter case from the moment the landlord has the right to deduct in the determination of the income from real estate capital of the same fiscal year the debt of the tenant as a doubtful balance.

    Once once these situations have endedThe property may require works to be habitable again, in which case the amounts of the expenses proportional to the time in which said works are carried out will also be deductible, provided that it can be proven that the property in question is not usable.

  • A maximum limit of the deduction of 500 euros per declaration.

Requirements for applying the deduction

  • The expenses must be paid by the taxpayer due to their status as owner of a illegally occupied property or on which there has been The eviction was suspended because the tenant was in a situation of economic vulnerability. that prevents him from finding an alternative for himself and the people with whom he lives, provided that in the latter case, the landlord also has the right to deduct in the determination of the income from real estate capital of the same fiscal year the tenant's debt as a doubtful balance, in accordance with the state regulations governing the IRPFABBR.

    The property that gives rise to the deduction must be a dwelling, even if it was not occupied (legally), but not commercial premises, professional offices or any other that did not have the urban planning use of housing, even if it becomes so de facto when it is illegally occupied.

  • The sum of the general taxable base and the savings base, boxes [0435] and [0460] of the taxpayer, cannot exceed the amount of 33,000 euros in individual and taxation 52,800 euros in joint taxation.