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Practical Heritage Manual 2022.

Autonomous Community of the Balearic Islands

Bonus for cultural consumer goods

Regulations: Art. 9 bis Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6

  • Requirements for applying the bonus

    The taxpayers of this Tax who are full owners of the cultural consumer goods referred to in article 5 of Law 3/2015, of March 23, which regulates the cultural consumption and cultural, scientific and technological development patronage, and tax measures are established.

    For the purposes of this law, cultural consumption is understood to be the acquisition by natural or legal persons of cultural products such as works of artistic creation, pictorial or sculptural, in any of their formats, that are original and that the artist has created entirely. and whether they are unique or serial. Handicraft objects and reproductions are excluded.

  • Bonus amount

    The 90 per 100 of the proportional part of the quota that corresponds to the net value of the assets and rights for which the taxpayer is entitled to the bonus (box [50] of the Wealth Tax declaration).