Autonomous Community of the Balearic Islands

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

Residents of the Autonomous Community of the Balearic Islands will apply the following amounts as minimums for taxpayers, for ascendants and for autonomous disability:

Taxpayer tax-free threshold

• 6,105 euros per year in general.

• Plus 1,265 euros per year for taxpayers over 65 years of age.

• Additionally 1,540 euros per year per taxpayer over 75 years of age.

Tax-free threshold for ascendants

• 1,265 euros per year for each ascendant over 65 years of age or with a disability.

• Plus 1,540 euros per year for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants

• 3,300 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 33% and less than 65%.

• 9,900 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 65%.

• Plus 3,300 euros per year for each taxpayer or ascendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65%.

For taxpayers who died before November 26, 2023

Taxpayer tax-free threshold

• 6,105 euros per year in general.

• Plus 1,265 euros per year for taxpayers over 65 years of age.

• Additionally 1,540 euros per year per taxpayer over 75 years of age.

Minimum for disability of the taxpayer and ascendants

• 3,300 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 33% and less than 65%.

• 9,900 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 65%.

• Plus 3,300 euros per year for each taxpayer or ascendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65%.