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

In box [00815] «Bonus income from sales of tangible goods produced in the Balearic Islands (DA 70 .Five Law 31/2022)» on page 14 of form 200, the amount corresponding to the 10 percent bonus must be entered 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 with the catches made in its fishing and aquaculture zone.

This bonus will not be applicable to income derived from the sale of tangible assets produced in the Balearic Islands typical of shipbuilding activities, synthetic fibers, the automobile industry, the steel industry and the coal industry. 

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.