Autonomous Community of the Balearic Islands: Minimum amounts for the taxpayer, by descendants and by disability

Regulations: Art. 2 of the 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

The following amounts are established for the minimums for taxpayers, for descendants and for disabilities that must be applied by taxpayers resident in the territory of the Community of the Balearic Islands for the calculation of the autonomous tax:

Minimum for taxpayers over 65 years of age

• 6,105 euros per year for the minimum amount for general taxpayers
• Plus 1,265 euros per year for taxpayers over 65 years of age.
• Additionally, 1,540 euros per year for taxpayers over 75 years of age.

Minimum for the third descendant and the minimum for the fourth and subsequent descendants

• 4,400 euros per year for the third descendant who generates the right to apply the minimum for descendants.
• 4,950 euros per year for the fourth and subsequent descendants.

Allowance for disability

• 3,300 euros per year for persons with a disability level equal to or greater than 33% and less than 65%.
• 9,900 euros per year for persons with a disability of 65% or more.

Increase in assistance expenses: 3.300 euros