For taxpayers with physical, sensory or mental disabilities or descendants with this condition

Regulations: Art. 6 Revised 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

• For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who are legally considered persons with disabilities , the following deductions are established according to the nature and degree of their disability:

  • 88 eurosin case of disabilityphysical or sensory impairment of a degree equal to or greater than 33 and less than 65 percent.

  • 165 eurosin case of disabilityphysical or sensory impairment of a degree equal to or greater than 65 percent.

  • 165 eurosin case of disabilitypsychic of a degree equal to or greater than 33 percent.

• The application of this deduction is conditional upon thesum of the general tax base and the savings taxable base of the taxpayer, boxes [0435] and [0460] of the statement do not exceed the following amounts:

  • 33,000 euros in individual taxation.

  • 52,800 euros in joint taxation.

• In the event that spouses file taxes individually and are entitled to apply the family minimum for descendants, each will be entitled to apply the entire deduction .

  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 .