For taxpayers with physical, sensory or mental disabilities or descendants with this condition

Regulations: Art. 6 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

Amount and requirements for applying the deduction

For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who are legally considered persons with disabilities , the following deductions are established according to the nature and degree of their disability:
- 88 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65% .
- 165 euros in case of physical or sensory disability of 65% or more .
- 165 euros in case of mental disability 33% or more.
The application of this deduction is conditional on the sum of the general tax base and the savings tax base of the taxpayer, boxes [0435] and [0460] of the declaration not exceeding the following amounts:
- 33,000 euros in individual taxation.
- 52,800 euros in joint taxation.
In the event that spouses file taxes individually and are entitled to apply the family minimum for descendants, each will be entitled to apply the entire deduction .

The deduction for the disability of the spouse is also applicable, as he or she is part of the family unit, regardless of whether the latter applies it in his or her own declaration .

For taxpayers who died between January 1 and March 30, 2022

For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who are legally considered persons with disabilities , the following deductions are established according to the nature and degree of their disability:
- 80 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65% .
- 150 euros in case of physical or sensory disability of 65% or more .
- 150 euros in case of mental disability of 33% or more .
The sum of the general and savings tax bases (boxes [0435] and [0460] ), less the taxpayer's minimum and the minimum for descendants (boxes [0512] and [0514] ) may not exceed 12,500 euros in individual taxation.

For taxpayers who died between March 31 and December 30, 2022

For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who are legally considered persons with disabilities , the following deductions are established according to the nature and degree of their disability:
- 80 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65% .
- 150 euros in case of physical or sensory disability of 65% or more .
- 150 euros in case of mental disability of 33% or more .
The sum of the general and savings tax bases (boxes [0435] and [0460] ), less the taxpayer's minimum and the minimum for descendants (boxes [0512] and [0514] ), may not exceed 13,750 euros in individual taxation.