Box 00086 Special regime Balearic Islands

This box must be checked by taxpayers to whom the special regime of the Balearic Islands applies. In particular, those taxpayers who are entitled 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 Seventieth Additional Provision of Law 31/2022, of December 23, as well as those who apply the 10 percent bonus of the full quota referred to in section five of the aforementioned Additional Provision.

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