Autonomous Community of the Balearic Islands
(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 minimums for descendants and regional disabilities:
Minimum for the third, fourth and subsequent descendants
-
4,400 euros annually for the third descendant who generates the right to apply the minimum for descendants.
-
4,950 euros per year for the fourth and subsequent descendants.
Allowance for disability
-
3,300 euros annually when the person is a person with a degree of disability equal to or greater than 33% and less than 65%.
-
9,900 euros annually when it is a person with a degree of disability equal to or greater than 65%.
- Plus 3,300 euros annually for each taxpayer, ascendant or descendant who proves they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.
>
|
Grade of DISCAPACITY |
Disability |
Assistance expenses |
Total |
|---|---|---|---|
|
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 |