Autonomous Community of the Balearic Islands

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

Taxpayer tax-free threshold

• €6,105 per year in general.

• Plus €1,265 per year for taxpayers over 65 years of age.

• Additionally €1,540 per year per taxpayer over 75 years of age.

Minimum for the third, fourth and subsequent descendants

• €4,400 per year 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 per year when the person has a disability level equal to or greater than 33% and less than 65%.

• €9,900 per year when the person has a disability of 65% or more.

• Plus €3,300 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%.