Autonomous Community of the Balearic Islands

Regulations: Art. 2 of the Consolidated 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

Residents of the Autonomous Community of the Balearic Islands will apply the following amounts as minimum taxpayers, by ascendancy and by regional disability:

Taxpayer tax-free threshold

6,105 euros annually on a general basis.
Plus 1,265 euros per year per taxpayer over 65 years of age.
Additionally 1,540 euros per year per taxpayer over 75 years of age.

Tax-free threshold for ascendants

1,265 euros annually for each ascendant over 65 years of age or with a disability.
Plus 1,540 euros annually for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants

3,300 euros annually for each taxpayer or ascendant, when it is a person with a degree of disability equal to or greater than 33% and less than 65%.
9,900 euros annually for each taxpayer or ascendant, when it is a person with a degree of disability equal to or greater than 65%.
Plus 3,300 euros annually for each taxpayer or ascendant who proves they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

Allowance for disability
Grade of DISCAPACITY	Disability of the taxpayer and/or ascendant	Assistance costs	Total amount
Equal to or greater than 33% and less than 65%	€3,300		€3,300
Equal to or greater than 33% and less than 65% and who proves that they need help from third parties or reduced mobility	€3,300	€3,300	€6,600
Equal or greater than 65%	€9,900	€3,300	€13,200

For taxpayers who died before November 26, 2023

Taxpayer tax-free threshold

6,105 euros annually on a general basis.
Plus 1,265 euros per year per taxpayer over 65 years of age.
Additionally 1,540 euros per year per taxpayer over 75 years of age.

Minimum for disability of the taxpayer and ascendants

3,300 euros annually for each taxpayer or ascendant, when it is a person with a degree of disability equal to or greater than 33% and less than 65%.
9,900 euros annually for each taxpayer or ascendant, when it is a person with a degree of disability equal to or greater than 65%.
Plus 3,300 euros annually for each taxpayer or ascendant who proves they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

Allowance for disability
Grade of DISCAPACITY	Disability of the taxpayer and/or ascendant	Assistance costs	Total amount
Equal to or greater than 33% and less than 65%	€3,300		€3,300
Equal to or greater than 33% and less than 65% and who proves that they need help from third parties or reduced mobility	€3,300	€3,300	€6,600
Equal or greater than 65%	€9,900	€3,300	€13,200