Bonus for income derived from the sale of tangible assets produced in the Balearic Islands

In box [00815] "Bonus on income from sales of tangible assets produced in the Balearic Islands (DA 70.Cinco Law 31/2022)" on page 14 of form 200, the amount corresponding to the bonus of 10 percent of the full quota corresponding to the income derived from the sale of tangible assets produced in the Balearic Islands by themselves, typical of agricultural, livestock, industrial and fishing activities, in the latter case in relation to the catches made in their fishing and aquaculture area.

This bonus will not be applicable to income derived from the sale of tangible goods produced in the Balearic Islands related to shipbuilding, synthetic fibres, the automobile industry, steel and coal industries. 

You can consult the particularities of the application of this bonus in Chapter 13 "Special tax regime of the Balearic Islands" of this Practical Manual.