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

For filling positions declared difficult to fill in the Balearic Islands

Regulations: Art. 7 ter 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

A. Taxpayers who died before December 13, 2024

Amount of deduction

30% of the full regional quota for taxpayers who occupy positions declared difficult to fill during the tax period in which they actually occupy these positions.

Requirement for the application of the deduction

That taxpayers have their habitual and effective residence in the Balearic Islands during the tax period in which they actually occupy these positions.

B. Other taxpayers

Amount of deduction

40% of the expenses incurred during the fiscal year for the acquisition, construction, or rental of housing in the Balearic Islands or for inter-island air or sea transport of the taxpayers.

In the case of acquisition or construction of the home , the property will constitute the habitual residence of the taxpayer and the deductible expenses are, only, the interest inherent to the loans with mortgage guarantee of the home constructed or acquired.

Requirements for applying the deduction

  • That the taxpayers receive , in accordance with the current legislation applicable in the area of the public sector of the Administration of the autonomous community of the Balearic Islands, the difficult or very difficult to cover supplement during the entire tax period or more than half of this period.

    The deduction also applies to taxpayers who hold positions in the National Police or Civil Guard with an effective destination in the Balearic Islands during the entire tax period or more than half of this period, which will be considered for these purposes as difficult to fill.

    To determine the maximum amount deductible by the taxpayer, all expenses incurred in the fiscal year and made during the period in which the difficult or very difficult to cover supplement is received or, where applicable, is actually destined for the Balearic Islands must be taken into account.

  • That the sum of the general tax base and the savings base , boxes [0435] and [0460] of the taxpayer, does not exceed the amount of ## ## ## 52,800 euros ## ## ## in individual taxation and 84,480 euros in joint taxation.

Maximum deduction limits

  1. In general:

    • - 2,000 euros , when the sum of the general tax base and the savings tax base , boxes [0435] and [0460] of the taxpayer, does not exceed the amount of 33,000 euros in individual taxation and 52,800 euros in joint taxation.

    • - 1,000 euros , when the sum of the general tax base and the savings tax base , boxes [0435] and [0460] of the taxpayer, does not exceed the amount of 52,800 euros in individual taxation and 84,480 euros in joint taxation.

  2. Taxpayers who occupy positions in the National Police or the Civil Guard with an effective destination on the island of Mallorca :

    • - 1,400 euros , when the sum of the general tax base and the savings tax base , boxes [0435] and [0460] of the taxpayer, does not exceed the amount of 33,000 euros in individual taxation and 52,800 euros in joint taxation.

    • - 700 euros , when the sum of the general tax base and the savings , boxes [0435] and [0460] of the taxpayer, does not exceed the amount of 52,800 euros in individual taxation and 84,480 euros in joint taxation.

  3. Taxpayers who occupy positions in the National Police or the Civil Guard with an effective destination on the island of Formentera :

    • - 2,600 euros , when the sum of the general tax base and the savings , boxes [0435] and [0460] of the taxpayer, does not exceed the amount of 33,000 euros in individual taxation and 52,800 euros in joint taxation.

    • - 1,300 euros , when the sum of the general tax base and the savings tax base , boxes [0435] and [0460] of the taxpayer, does not exceed the amount of 52,800 euros in individual taxation and 84,480 euros in joint taxation.

Important : In cases where destinations are on different islands in the same tax period, the maximum deduction limits will be prorated based on the number of days of destination on each of the islands.