Autonomous Community of the Balearic Islands

(Art. 2 of the 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)

Residents of the Autonomous Community of the Balearic Islands will apply the following amounts as minimums for descendants and for autonomous disabilities:

Minimum for the third, fourth and subsequent descendants

4,400 euros per year 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 per year when the person has a disability level equal to or greater than 33% and less than 65%.
9,900 euros per year when the person has a disability of 65% or more.
Plus 3,300 euros per year for each taxpayer, ascendant or descendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65%.

Allowance for disability
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 have reduced mobility	3.300	3.300	6.600
Equal to or greater than 65%	9.900	3.300	13,200