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