For taxpayers with physical, sensory or mental disabilities or descendants with this condition
Regulations: Art. 6 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
Amount and requirements for applying the deduction
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For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who have the legal consideration of people with disabilities , the following deductions are established according to the nature and degree of their disability:
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88 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65% .
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165 euros in case of physical or sensory disability of a degree equal to or greater than 65% .
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165 euros in case of mental disability of a degree equal to or greater than 33% .
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The application of this deduction is conditional on the sum of the general tax base and the tax base of the taxpayer's savings , boxes [0435] and [0460] of the declaration does not exceed the following amounts:
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33,000 euros in individual taxation.
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52,800 euros in joint taxation.
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In the event that the spouses pay taxes individually and have the right to apply the family minimum for descendants, each one will have the right to apply the full deduction ##2##.
The deduction for the disability of the spouse is also applicable , as he or she is part of the family unit, regardless of whether the latter applies it in his or her own declaration .
For taxpayers who died between January 1 and March 30, 2022
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For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who have the legal consideration of people with disabilities , the following deductions are established according to the nature and degree of their disability:
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80 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65% .
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150 euros in case of physical or sensory disability of a degree equal to or greater than 65% .
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150 euros in case of mental disability of a degree equal to or greater than 33% .
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The sum of the general and savings tax bases (boxes [0435] and [0460] ) , minus the taxpayer's minimum and the minimum for descendants (boxes [0512] and [0514] ) may not exceed 12,500 euros in individual taxation.
For taxpayers who died between March 31 and December 30, 2022
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For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who have the legal consideration of people with disabilities , the following deductions are established according to the nature and degree of their disability:
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80 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65% .
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150 euros in case of physical or sensory disability of a degree equal to or greater than 65% .
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150 euros in case of mental disability of a degree equal to or greater than 33% .
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The sum of the general and savings tax bases (boxes [0435] and [0460] ) , minus the taxpayer's minimum and the minimum for descendants (boxes [0512] and [0514] ), may not exceed 13,750 euros in individual taxation.