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Form 100. Personal Income Tax Return 2024

10.4. Balearic Islands

  1. 10.4.1. By birth
  2. 10.4.2. By adoption
  3. 10.4.3. For certain investments to improve the sustainability of the habitual residence
  4. 10.4.4. For textbook acquisition costs
  5. 10.4.5. For extracurricular foreign language learning expenses
  6. 10.4.6. For donations to certain entities aimed at research, scientific or technological development, or innovation
  7. 10.4.7. Through donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption
  8. 10.4.8. For investment in the acquisition of shares or interests in new or recently created entities
  9. 10.4.9. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
  10. 10.4.10. For donations to certain entities whose purpose is to promote the Catalan language
  11. 10.4.11. For declarants with physical, mental or sensory disabilities or with descendants with this condition
  12. 10.4.12. For renting a habitual residence
  13. 10.4.13. To pursue higher education studies outside the island of habitual residence
  14. 10.4.14. For the leasing of real estate in the Balearic Islands for residential purposes. Insurance premiums
  15. 10.4.15. For the landlord of real estate intended for permanent housing in the territory of the Balearic Islands. Expenses related to rented housing
  16. 10.4.16. For rental housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work purposes.
  17. 10.4.17. For donations to third sector entities
  18. 10.4.18. For expenses related to descendants or foster children under 6 years of age for reasons of conciliation
  19. 10.4.19. For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency
  20. 10.4.20. To offset the increased cost of variable interest rate mortgage loans
  21. 10.4.21. For expenses related to ascendants over 65 years of age
  22. 10.4.22. For certain expenses related to persons over 65 years of age or persons with disabilities
  23. 10.4.23. For expenses arising from amyotrophic lateral sclerosis (ALS)
  24. 10.4.24. For the promotion of self-employment
  25. 10.4.25. For filling positions declared difficult to fill