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Practical Manual for Companies 2023.

A. Scope of application

Regulation:  DA 70. Four.1 Law 31/2022

The following taxpayers may apply this reservation:

  • Taxpayers who have their tax domicile in the Balearic Islands.

  • Taxpayers who do not have their domicile in the Balearic Islands, when they operate in the Balearic Islands through a permanent establishment.

  • Entities not resident in Spanish territory, when operating in the Balearic Islands through a permanent establishment, for the income obtained through it.