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Specific manual for people with disabilities

Autonomous Community of the Balearic Islands

Taxpayers who in 2022 have had their habitual residence in the territory of the Autonomous Community of the Balearic Islands may apply the following regional deductions:

  1. For leasing of habitual residence in the territory of the Balearic Islands in favor of certain groups

    (Art. 3 bis 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)

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

    (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)