Box 00086 Special regime Balearic Islands

Tax payers to whom the special regime of the Balearic Islands applies will check this box. In particular, those taxpayers who have the right to a reduction in the tax base for the contributions they make in each period to the reserve for investments in the Balearic Islands regulated in section four of the Provision Additional seventieth of Law 31/2022, of December 23, as well as those who practice the bonus of 10 percent of the full quota referred to in section five of the aforementioned Provision Additional.

You can consult the particularities of this special regime in Chapter 13 of this Practical Manual.