10.4.25. For filling positions declared difficult to fill

1. In general

   • Amount

     Taxpayers who, in accordance with current legislation applicable to the public sector of the Administration of the autonomous community of the Balearic Islands, receive the difficult or very difficult to cover supplement for the entire tax period or for more than half of this period and taxpayers who occupy jobs in the National Police or the Civil Guard with an effective destination in the Balearic Islands for the entire tax period or for more than half of this period may apply a deduction of 40% of the expenses incurred during the fiscal year for the acquisition or construction or rental of housing in the Balearic Islands or for inter-island air or sea transport,

     The expenses to be taken into account are those incurred during the period in which the taxpayer receives the difficult or very difficult to cover supplement or, where applicable, during the period in which the taxpayer holds positions in the National Police or Civil Guard with an effective destination in the Balearic Islands.

   • Requirements and conditions

     • When the taxpayer's total tax base does not exceed €33,000 for individual taxation and €52,800 for joint taxation, the maximum deduction is €2,000 for both individual and joint taxation.

       When the taxpayer's total tax base does not exceed €52,800 for individual taxation and €84,480 for joint taxation, the maximum deduction is €1,000 for both individual and joint taxation.

       When taxpayers occupy positions in the National Police or Civil Guard with an actual assignment on the island of Mallorca or Formentera, the above maximum limits will be reduced by 30% or increased by 30%, respectively.

       In cases where destinations are set up on different islands in the same tax period, the maximum deduction limits will be prorated based on the number of days spent on each island.

     • In the case of the acquisition or construction of a home, the property will constitute the taxpayer's primary residence, and the deductible expenses are solely the interest inherent to the mortgage loans secured by the constructed or acquired home.

2. Taxpayers who died before December 13

   Taxpayers who occupy positions declared difficult to fill and have their habitual and effective residence in the Balearic Islands during the tax period in which they actually occupy these positions may apply a deduction of of the full regional tax rate.

Completion

You will record the expenses that qualify for the deduction in section A) or section B) depending on your situation.

When you have entered amounts in section B), it will reflect the number of days of actual destination on each of the islands.