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Form 100. Personal Income Tax Return 2019

10.4. Balearic Islands

The following deductions may be applied to the autonomous part of the total tax rate of taxpayers resident in the Autonomous Community of the Balearic Islands:

  1. 10.4.1. For certain investments to improve the sustainability of the habitual residence
  2. 10.4.2. For textbook acquisition costs
  3. 10.4.3. For extracurricular foreign language learning expenses
  4. 10.4.4. For donations to certain entities aimed at research, scientific or technological development, or innovation
  5. 10.4.5. Through donations, transfers of use or loan contracts and business collaboration agreements
  6. 10.4.6. For investment in the acquisition of shares or interests in new or recently created entities
  7. 10.4.7. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
  8. 10.4.8. For donations to certain entities whose purpose is to promote the Catalan language
  9. 10.4.9 For declarants with physical, mental or sensory disabilities or with descendants with this condition
  10. 10.4.10. For leasing of habitual residence in favor of certain groups.
  11. 10.4.11 To pursue higher education studies outside the island of habitual residence.
  12. 10.4.12. For leasing of properties intended for housing
  13. 10.4.13. For renting a home due to temporary relocation
  14. 10.4.14. For donations to third sector entities
  15. 10.4.15. For expenses related to descendants or foster children under 6 years of age
  16. 10.4.16. For certain subsidies declaration affected area