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 per year in general.

• Plus €1,265 per year per taxpayer over 65 years of age.

• Additional €1,540 per year per taxpayer over 75 years of age.

Tax-free threshold for ascendants

• €1,265 per year for each ascendant over 65 years of age.

• Plus €1,540 annually for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants

• €3,300 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 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 per year for each taxpayer or ascendant who can prove they need help from third parties or have reduced mobility, or a disability level equal to or greater than 65%.

Minimum for disability of the taxpayer and ascendants

• €3,300 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 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 per year for each taxpayer or ascendant who can prove they need help from third parties or have reduced mobility, or a disability level equal to or greater than 65%.