Autonomous Community of the Balearic Islands

• For renting a habitual residence: 15% of the amounts paid with a maximum of €400 when the taxpayer has a degree of physical or sensory disability equal to or greater than 65%, or mental disability equal to or greater than 33%, provided they meet the remaining requirements.

• For each taxpayer and, where applicable, for each member of the family unit, resident in the Autonomous Community of the Balearic Islands, who is legally considered a person with a disability, if they meet the required requirements:

  • €80 for physical or sensory disability with a degree equal to or greater than 33% and less than 65%.

  • €150 for physical or sensory disability with a degree equal to or greater than 65%.

  • €150 for mental disability of a degree equal to or greater than 33%.