Autonomous Community of the Balearic Islands

For renting a habitual residence in the territory of the Balearic Islands

Regulations: Art. 3 bis Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6

Amounts and maximum limits of deductions

15% of the amounts paid in the tax period for the rental of a habitual residence in the territory of the Balearic Islands in the case of taxpayers who, on the date of accrual of the tax, are over 65 years old and do not carry out any work or professional activity .
The maximum amount of the deduction will be €530 .

Requirements and other conditions for the application of the deduction

That it is the lease of the taxpayer's habitual residence , effectively occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.
That, for at least half of the tax period, neither the taxpayer nor any of the members of his family unit are owners of full ownership or a real right of use or enjoyment, of another home distant less than 70 kilometers from the rented home , except in cases where the other home is located outside the Balearic Islands or on another island or generated, by the taxpayer or the rest of the members of your family unit, income from real estate capital during the same tax period.
That taxpayer is not entitled in the same tax period to any deduction for investment in primary residence.
That the sum of the general tax base and the tax base of the taxpayer's savings , boxes [0435] and [0460] of declaration , do not exceed the following amounts:
- €33,000 in individual taxation.
- €52,800 in joint taxation .

In the case of joint taxation , only taxpayers integrated into the family unit who meet the established conditions and for the amount of the amounts actually paid by them may benefit from this deduction.

For expenses related to ascendants over 65 years of age

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 annual amount paid by the taxpayer for the expenses arising from the provision of the following services to ascendants over 65 years of age generating the right to the application of the minimum for ascendants:
1. Stays in day centers .
2. Custodial service, dining service and activities for ascendants over 65 years of age in day centers.
3. Hiring of a person to care for an ascendant over 65 years of age.
The maximum amount of the deduction may not exceed €3,600 per year.
The deduction limit is per taxpayer and per person who is entitled to its application.

Requirement for the application of the deduction

For the service provided for in letter c) above person hired must be registered with Social Security.

Note: The deduction is applicable exclusively to taxpayers who died before December 13, 2024.

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

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 of age.
- Taxpayers under 65 years of age with a recognized disability level of 33% or higher , entitled to the application of the minimum for the taxpayer's disability.
- Taxpayer's dependents with a recognized disability level of 33% or higher , generating the right to apply the minimum for disability of ascendants or descendants.
- Ancestors of the taxpayer, over 65 years of age and entitled to the application of the minimum for ascendants.
The services are as follows:
1. Stays in residences or day centers.
2. Custodial services, dining services, and activities at 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 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 tax base , boxes [0435] and [0460] of the taxpayer, cannot exceed the amount of €33,000 in individual taxation and 52,800 in joint taxation.
Payment for expenses that qualify for the deduction will be made by credit or debit card, bank transfer, personal check, or deposit 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.

Note: Does not apply for taxpayers who died before December 13, 2024.