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For the rental of the habitual residence in the territory of the Balearic Islands in favour of certain groups (for tenants).
Taxpayers under 36 years of age, persons with a degree of physical or sensory disability equal to or greater than 65 % or with a degree of mental disability equal to or greater than 33 %, and the parent or parents who live with the child or children subject to parental authority and who are members of a large family may deduct 15 % of the amounts paid in the tax period, with a maximum of 400 euros per year, provided that the following requirements are met:

  1. a) That it is the rental of the taxpayer's habitual residence, effectively occupied by the taxpayer, and that the duration of the rental contract is equal to or greater than one year.
  2. b) That the deposit of the deposit referred to in Article 36.1 of Law 29/1994, of 24 November, on urban leases, in favour of the Balearic Housing Institute, has been constituted.
  3. c) That, during at least half of the tax period, neither the taxpayer nor any of the members of his or her family unit are the owners, of full ownership or of a real right of use or enjoyment, of another dwelling less than 70 kilometres away from the rented dwelling, except in cases where the other dwelling is located outside the Balearic Islands or on another island.
  4. d) That the taxpayer is not entitled in the same tax period to any deduction for investment in main residence.

In any case, the application of this deduction requires that the total taxable income of the taxpayer does not exceed the amount of 34,000 euros in the case of joint taxation and 20,000 euros in the case of individual taxation. In the case of joint taxation, only taxpayers in the family unit who meet the conditions set out in the previous section may benefit from this deduction, and only for the amount of the amounts actually paid by them.
However, in the case of large families, the quantitative limits referred to in the previous paragraph shall be 40,000 euros in the case of joint taxation and 26,000 euros in the case of individual taxation.