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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For certain expenses related to persons over 65 years of age or persons with disabilities

Attention : This deduction is not applicable to taxpayers who died before December 13, 2024 .

Regulations: Art. 6 quinquies Consolidated Text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes ceded by the State, approved by Legislative Decree 1/2014, of June 6

Amount and maximum limit of the deduction

  • 40 of the expenses incurred during the financial year for the provision of the services indicated below to the following recipients:

    • - taxpayers over 65 years old ;

    • - taxpayers under 65 years of age with a recognized degree of disability of 33% or higher , entitled to apply the minimum for the taxpayer's disability provided for in article 60 of the Personal Income Tax Law ;

    • - ascendants or descendants dependent on taxpayer with a recognized degree of disability of 33% or higher, generating the right to apply the minimum for disability of ascendants or descendants provided for in article 60 of the Personal Income Tax Law ;

    • - ascendants of taxpayer , over 65 years of age and generating the right to apply the minimum for ascendants provided for in article 59 of the Personal Income Tax Law .

    The services in question are the following:

    1. Stays in residences or day centers .

    2. Custodial service, dining service and activities in day centers .

    3. Hiring of a person to care for a person over 65 years of age or with a disability.

  • The maximum amount of the deduction may not exceed 660 euros per year for each person who generates the right to apply the deduction.

Requirements and other conditions for the application of the deduction

  • The sum of the general tax base and the savings base boxes [0435] and [0460] of the taxpayer, cannot exceed the amount of 33,000 euros in individual taxation and 52,800 euros in joint taxation.

  • Payment for expenses that qualify for the deduction will be made by credit or debit card, bank transfer, personal check or into bank accounts.

  • In the case of deduction of the expenses of hiring a person , this person must be registered with Social Security.

  • When two or more taxpayers are entitled to apply this deduction with respect to common ancestors , each of the taxpayers may apply the deduction in full.

    The above criterion refers to the limit of 660 euros per person that entitles taxpayers to the deduction, which will be applied to expenses incurred by taxpayers for the provision of the services mentioned in the previous paragraphs.

  • When two taxpayers are entitled to apply this deduction with respect to common descendants in their care and choose to file individual returns, it will be prorated equally between the taxpayers.

    The apportionment of the deduction refers to the limit of 660 euros per person that entitles taxpayers to the deduction, which will be applied to expenses incurred by taxpayers for the provision of the services mentioned in the previous paragraphs.

Incompatibility

This deduction is incompatible with the application of the regional deduction "For expenses related to descendants or foster children under six years of age for reasons of conciliation."