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 minimum taxpayers, descendants and regional disabilities:

Taxpayer tax-free threshold

€6,105 annually on a general basis.
Plus €1,265 annually per taxpayer over 65 years of age.
Additionally €1,540 annually per taxpayer over 75 years of age.

Minimum for the third, fourth and subsequent descendants

€4,400 annually for the third descendant who generates the right to apply the minimum for descendants.
€4,950 per year for the fourth and subsequent descendants.

Allowance for disability

€3,300 annually when the person is a person with a degree of disability equal to or greater than 33% and less than 65%.
€9,900 annually when it is a person with a degree of disability equal to or greater than 65%.
Plus €3,300 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%.

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 reduced mobility	€3,300	€3,300	€6,600
Equal or greater than 65%	€9,900	€3,300	€13,200