Skip to main content
Specific manual for people with disabilities

Autonomous Community of the Balearic Islands

Taxpayers who had their habitual residence in the Autonomous Community of the Balearic Islands in 2024 may apply the following regional deductions:

  1. For renting a habitual residence in the territory of the Balearic Islands
  2. For textbook acquisition costs
  3. For taxpayers with physical, sensory or mental disabilities or descendants with this condition
  4. For expenses related to descendants or foster children under six years of age for conciliation reasons
  5. For certain expenses related to people over 65 years of age or with disabilities
  6. For expenses arising from amyotrophic lateral sclerosis (ALS)