This form is required to be submitted by taxpayers of Personal Income Tax, Corporate Tax or Non-Resident Income Tax who have been beneficiaries of aid obtained under all the incentives applicable within the framework of the Special Tax Regime of the Balearic Islands.

For tax periods beginning on or after January 1, 2023, and ending before January 1, 2025, if this ministerial order has not entered into force on the date on which the deadline for filing the information return ends, the latter must be submitted within 25 calendar days following the date of entry into force of said ministerial order (i.e., from November 2 to 26, 2024).

In the remaining cases, the information declaration must be submitted within the period established for the submission of the corresponding self-assessment of Personal Income Tax, Corporate Tax or Non-Resident Income Tax.