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

Regulations: Art. 3 bis 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

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 meet any of the following requirements:
- Be under 36 years of age.
- Be over 65 years of age and do not perform any work or professional activity .
In both cases the maximum amount of the deduction will be 530 euros .

In the case of marriage, regardless of the marital economic regime, only the amounts paid by the spouse who signed the lease contract will be deductible and, consequently, the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he or she is not the tenant. See in this regard the Supreme Court Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal No. 1200/2004 ( ROJ : STS 2464/2009).
20% of the amounts paid in the tax period for the rental of the habitual residence in the territory of the Balearic Islands in the case of taxpayers who on the date of accrual of the tax meet any of the following requirements:
- Be under 30 years old .
- Have been recognized as having a degree of disability equal to or greater than 33% .
- They are entitled to the minimum for disability of ascendants or descendants in the IRPF .
- They are the father, mother or parents who live with the child or children subject to parental authority and who are part of a large family , in the terms established by article 6 of Law 8/2018, of July 31, on support for families.
- They are the father or mother who live with the child or children subject to parental authority and who are part of a single-parent family with two or more sons or daughters of those provided for in article 7.7 of Law 8/2018, of July 31, on support for families.
In all the above cases the maximum amount of the deduction will be 650 euros .

Requirements and other conditions for the application of the deduction

That it is the lease of the taxpayer's habitual residence , actually 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/her family unit are the owners, of full ownership or of a real right of use or enjoyment, of another dwelling less than 70 kilometres from the rented dwelling , except in cases where the other dwelling is located outside the Balearic Islands or on another island or generates, for the taxpayer or the rest of the members of his/her 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 savings tax base of the taxpayer, boxes [0435] and [0460] of the declaration , does not exceed the following amounts:
1. In general:
  - - 33,000 euros in individual taxation.
  - - 52,800 euros in joint taxation .
2. In the case of large or single-parent families:
  - - 39,600 euros in individual taxation.
  - - 63,360 euros in joint taxation .
In the case of joint taxation, only taxpayers who are part of the family unit and who meet the established conditions and for the amount of the sums actually paid by them may benefit from this deduction.

For taxpayers who died before November 26, 2023

Amount and maximum limit of the deduction

15% of the amounts paid in the tax period for the rental of the habitual residence.

In the case of marriage, regardless of the marital economic regime, only the amounts paid by the spouse who signed the lease contract will be deductible and, consequently, the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he or she is not the tenant.
The maximum deduction amount will be 440 euros .

Requirements and other conditions for the application of the deduction

That the taxpayer meets any of the following circumstances :
- That on the date of accrual of the tax is under 36 years of age .
- That the person has a degree of physical or sensory disability equal to or greater than 65% or a degree of mental disability equal to or greater than 33% .
- That it is the father or parents who live with the child or children subject to parental authority and who make up a large family in the terms established in article 6 of Law 8/2018, of July 31, on support for families.
  
  For these purposes, large families are those determined by Law 40/2003, of November 18, on the Protection of Large Families, as well as single-parent families with a child with a recognized disability of 33% or more.
- That it is the father or parents who live with the child or children subject to parental authority and who form a single-parent family with two or more sons or daughters as provided for in article 7.7 of Law 8/2018, of July 31, on support for families.
That it is the lease of the taxpayer's habitual residence , actually occupied by the taxpayer, and that the duration of the lease contract is equal to or greater than one year.
That the deposit of the security deposit referred to in article 36.1 of Law 29/1994, of November 24, on urban leases, has been constituted in favor of the Balearic Housing Institute.
That, for at least half of the tax period, neither the taxpayer nor any of the members of his/her family unit are the owners, of full ownership or of a real right of use or enjoyment, of another dwelling less than 70 kilometres from the rented dwelling , except in cases where the other dwelling is located outside the Balearic Islands or on another island.
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 savings tax base of the taxpayer, boxes [0435] and [0460] of the declaration , does not exceed the following amounts:
- 33,000 euros in individual taxation.
- 52,800 euros in joint taxation
In the case of joint taxation, only taxpayers who are part of the family unit and who meet the established conditions and for the amount of the sums actually paid by them may benefit from this deduction.