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We detail the models that have undergone modifications for this campaign.

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Model 283. Annual information declaration of aid received under the Special Tax Regime of the Balearic Islands.

Law 31/2022, of December 23, on the General State Budget for the year 2023, through its Seventieth Additional Provision approves the Special Regime of the Balearic Islands, which contains two main instruments for the tax periods beginning between January 1, 2023 and December 31, 2028:

  • Reserve for investments in the Balearic Islands , which consists of a reduction in the taxable base of the Corporate Tax or the Non-Resident Income Tax, or in a deduction in the case of Personal Income Tax; and,

  • Special regime for industrial, agricultural, livestock and fishing companies which consists of a bonus on the full rate for taxpayers of the aforementioned taxes.

The regulatory development is located in Royal Decree 710/2024, of July 23, and the corresponding Annual Information Declaration of aid received within the framework of the Special Tax Regime of the Balearic Islands (model 283) was approved by Order HAC/1031/2024, of September 25.

It has a ANNUAL submission deadline :

  • Personal income taxpayers and non-resident income taxpayers without a permanent establishment: deadline for filing the personal income tax return.

  • Payers of Corporation Tax and non-resident income tax without a permanent establishment: deadline for filing the corporate tax return.

Order HAC/1031/2024, of September 25

Note: The deadline for filing the first information return for taxpayers whose deadline for filing Form 283 ended before November 1, 2024 will be from November 2 to November 26, 2024.