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Practical Heritage Manual 2025.

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 amount euros Remaining taxable base up to euros Applicable Type Percentage
Scale applicable in the 2025 tax year for taxpayers resident 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