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Practical Heritage Manual 2024.

Autonomous Community of the Balearic Islands

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

Taxable base up to euros Full fee in euros Remaining taxable base up to euros Applicable rate Percentage
Scale applicable in the 2024 tax year for taxpayers residing in this Autonomous Community during that year
0.00 0.00 170,472.04 0.28
170,472.04 477.32 170,465.00 0.41
340,937.04 1,176.23 340,932.71 0.69
681,869.75 3,528.67 654,869.76 1.24
1,336,739.51 11,649.06 1,390,739.49 1.79
2,727,479.00 36,543.30 2,727,479.00 2.35
5,454,958.00 100,639.06 5,454,957.99 2.90
10,909,915.99 258,832.84 From there on 3.45