Es Irpf Deductions Illes Balears

---
name: es-irpf-deductions-illes-balears
description: "Calculate Illes Balears regional credits for ordinary Spanish resident IRPF in 2026, for a taxpayer whose community of residence under LIRPF art. 72 is Illes Balears. Covers income gates, housing and island conditions; education, family and care; gifts, investment, self-employment and public aid. Each row gives the credit's amount, cap, income gate, sharing rule and article, with incompatibilities and any carry-forward the law allows. Use for deducciones autonómicas Illes Balears, regional IRPF credits, alquiler, nacimiento, family, housing and gift relief in Illes Balears. Load es-irpf-deductions first for the residence test, the deduction ledger, the state and regional order of credits, the attributable-tax worksheet, national credits, deadlines and penalties, and es-income-tax for the bases and scales. Split unchanged from es-irpf-deductions on 6 November 2026."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/es-irpf-deductions-illes-balears"
  jurisdiction: "ES"
  tax_year: "2026"
  last_updated: "2026-11-06"
---

# Spain: Illes Balears regional IRPF credits, 2026

**Sourced from the law.** This revision has not had an independent whole-pack review or accountant sign-off. Calculate regional credits after establishing tax residence and the taxpayer's facts. This Guide holds the Illes Balears catalogue of [es-irpf-deductions](es-irpf-deductions.md), moved here unchanged on 6 November 2026, so that each Guide stays within the size the site can deliver. Specific unresolved interactions are listed in Sources.

## Who this applies to

An ordinary IRPF resident whose community of residence for 2026 under [LIRPF art. 72](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a72) is Illes Balears. A regional credit reduces regional tax, not the income base. Before applying any row below, use [es-irpf-deductions](es-irpf-deductions.md) for the residence test, the deduction ledger, the state/regional order of credits, the national credits, deadlines, penalties and the questions to ask, and [es-income-tax](es-income-tax.md) for the bases, scales and minima. Where a row below refers to "the attributable-tax worksheet under The base", that worksheet is [es-irpf-deductions-attributable-tax](es-irpf-deductions-attributable-tax.md); national credits, the deduction ledger and any calculation "above" outside this catalogue are in [es-irpf-deductions](es-irpf-deductions.md#the-base). Basque and Navarre residents use [es-foral-income-tax](es-foral-income-tax.md); an IRNR taxpayer or an art. 93 incoming worker does not take these credits.

## Rates, bands and thresholds

All amounts are EUR. `BI` means the specified sum of general and savings **taxable income before base reductions** (base imponible); `BL` means base liquidable after the relevant reductions. Use the definition in each row: an income limit based on BI cannot be replaced with gross salary, BL or take-home pay. The table year is 2026 unless a transition is stated.

### Illes Balears: income gates, housing and island conditions

Test each credit's own income limit, family status and island conditions. `BI` is general plus savings base imponible; `I/J` means individual/joint filing. The table uses the current wording for an ordinary **31 December 2026** accrual. [DL 1/2026 final provision 1](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-9525) expressly renews mortgage-interest relief for 2026 and substitutes the Middle East-war aid route. [Ley 4/2026 final provision 67](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-15579) amended rental/landlord rules and increased birth/adoption amounts; its general entry date is **14 June 2026**, confirmed by [ATIB's notice](https://atib.es/General/Novedad.aspx?idTexto=16987&idTipoTexto=1&lang=es). Do not apply this current wording automatically to a short period ending before that date; the transition remains to confirm.

| Credit | Amount or calculation | Tax year | Official source |
|---|---|---|---|
| Habitual-home sustainability investment | 50% of actual eligible investment; annual base cap 10,000; BI at most 33,000 I / 52,800 J | 2026 | [Art. 3](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3) |
| Habitual-home rent | 15%, cap 530 for age under 36, or over 65 without work/professional activity; enhanced statutory groups 20%, cap 650; BI gate normally 33,000 I / 52,800 J | 2026, current wording | [Art. 3 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3bis) |
| Variable-rate home mortgage interest increase | Positive difference between 2026 and 2025 interest paid, credit cap 400 per taxpayer; BI at most 33,000 I / 52,800 J | 2026 expressly | [Art. 3 quater](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3-14) |
| Landlord non-payment insurance | 75% of eligible premiums, annual credit cap 440 | 2026, current conditions | [Art. 4 quater.1/4](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-13) |
| Landlord bringing a previously unlet home into permanent letting | 50% of specified current-year costs, once; credit cap 1,500, raised to 1,800 for the qualifying public-sector subletting programme | 2026, current conditions | [Art. 4 quater.2/4](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-13) |
| Landlord renewal or replacement letting without an excessive rent increase | Once, 50% of net rental yield; annual cap 800 per home, time-apportioned where applicable, and 2,000 per taxpayer | Current art. 4 quater.3 introduced June 2026 | [Art. 4 quater.3/4](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-13) |
| Temporary work-related move between islands | 15% of actual rent, annual credit cap 440 per qualifying taxpayer; BI at most 33,000 I / 52,800 J | 2026 | [Art. 4 quinquies](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-14) |
| Illegally occupied home or qualifying suspended eviction | 40% of eligible owner-paid expenses, credit cap 500; BI at most 33,000 I / 52,800 J | 2026 | [Art. 4 sexties](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-16) |

Sustainability relief covers the stated renewable-energy and water-saving/reuse/sanitation investments in a Balearic habitual home of the taxpayer or an LAU tenant. **At least one energy-rating level of improvement** and registered before/after certificates are required; do not grant it for an invoice alone or waive that condition for water works. A landlord must have at least a one-year contract with the same tenant, the IBAVI deposit, declared property-rental income and no passing of the investment cost to the tenant ([art. 3](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3)).

The enhanced rent groups are age **under 30**, disability at least **33%**, entitlement to an ascendant/descendant disability minimum, the qualifying cohabiting large/single-parent family, or qualifying self-employed registration at least **183 days** in the year. AEAT treats these as their own eligibility alternatives; do not impose the ordinary under-36/over-65 condition again on a disabled or self-employed claimant. Require actual occupation and a contract of at least **one year**. For at least half the period, neither the claimant nor a family-unit member can hold any full-ownership/use/enjoyment share in another home less than **70 km** away, except another island, outside the Balearics or a home yielding property-rental income that year. There must be no entitlement to a habitual-home investment deduction for the same period. Only the named tenant's eligible payments count; joint filing does not make a non-tenant spouse a tenant ([art. 3 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3bis); [AEAT rent interpretation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025-deducciones-autonomicas/comunidad-autonoma-illes-balears/arrendamiento-vivienda-habitual.html)).

For rent and textbooks, qualifying general large/single-parent families raise the ordinary **33,000 I / 52,800 J** income gate by **20%**, to **39,600 I / 63,360 J**; special-category large families raise it by **30%**, to **42,900 I / 68,640 J**. The particular family references matter: [Ley 8/2018 art. 6](https://www.boe.es/buscar/act.php?id=BOE-A-2018-13193#ar-6) includes the stated one-disabled-child single-parent family, while [art. 7.7](https://www.boe.es/buscar/act.php?id=BOE-A-2018-13193#ar-7) concerns single-parent families with at least two children. Obtain the recognised category and the article's cohabitation/parental-authority facts rather than treating every unmarried parent as eligible ([arts. 3 bis and 4](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4)).

Mortgage-interest relief concerns a variable-rate loan/credit financing the habitual home, requires the bank's comparison certificate and is incompatible with the national DT 18 home-investment credit. A fall in interest does not create a negative credit. The landlord routes require a whole-home letting in **one contract**, at least a one-year initial term, the IBAVI deposit, declared property income and BI at most **52,800 I / 84,480 J** under current art. 4 quater.4. Insurance relief is compatible with either other landlord route, but those two routes are mutually incompatible. For the unused-home route, the home must not have been let in either of the **two preceding fiscal years** and rent per tenant must not exceed **15 per useful square metre per month**. Its eligible costs are damage insurance, conservation/repair, applicable community/tax costs, lease formalisation and energy certificates, paid that year. For renewal/replacement relief, the new lease must begin before **six months** from the prior lease ending; rent must stay unchanged or rise no more than the statutory annual-update index. Use the bounded net-yield/time method below where its facts apply; early-accrual and mixed-contract attribution remain specifically unconfirmed ([arts. 3 quater and 4 quater](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-13)).

**Renewal/replacement net-yield method, labelled statutory inference.** For a sole owner with a full 2026 calendar-year tax period, a qualifying new lease beginning after 14 June 2026 and no 2026 rent from an earlier contract, compute that home's rental income under [LIRPF 22](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a22), less its supported deductible expenses and depreciation under [23.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a23). This is net yield **before** the separate housing-rental percentage reduction in 23.2, rather than gross rent or reduced net yield. With positive eligible net yield `N_h`, calculate `min(50%×N_h,800)` for each qualifying home, then cap their sum at 2,000 per taxpayer, within available regional gross tax. Retain actual income, expense and ownership records; the example does not create an expense-allocation shortcut.

The 800 wording refers to the **tax period**. [LIRPF 12–13](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a12) make that period the calendar year, shortened on death. On this labelled reading, a midyear lease does not itself shorten a surviving taxpayer's tax period: use the 800 ceiling in this full-year branch, rather than silently multiplying it by rental days. [Ley 4/2026 DF 67.3/DF 72](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-15579) supplies the amended wording and 14 June 2026 commencement. Neither provision expressly rules on this numerical time-allocation example; a contrary administrative lease-day interpretation has not been confirmed. Short tax periods and transactions predating the amendment need their own date analysis.

**Separating example.** The sole owner's previous lease ended 31 December 2025. A replacement whole-home lease runs from 15 June 2026 for an initial year, before six months have elapsed; the monthly rent remains 800, and the deposit, income, documentary and other 4 quaterconditions pass. It charges 400 for 15–30 June and 4,800 forJuly–December:5,200 total 2026 rent. Verified expenses/depreciation attributable to that qualifying rental income are 4,000, giving 1,200 net yield and **600 credit**, subject to available regional gross tax. The 50%rate applies to 1,200; it is not applied again after a national housing-rental percentage reduction. This full-tax-period reading does not replace 800 with `800×200/365`, which would instead reduce this particular 600 result to 438.36 under the competing lease-day approach. With three independently qualifying homes and net yields 1,200/2,000/3,000, the home amounts 600/800/800 sum to 2,200; the taxpayer ceiling gives **2,000**, not 2,200. These are derived controls, not published administrative worked examples.

This supplies the stated positive-net-yield, sole-owner, post-commencement full-year branch. Allocation between earlier and replacement contracts in the same 2026 income stream, co-owner/joint-return cap attribution, short-period proportional mechanics and early-accrual transition remain unconfirmed. Do not infer zero relief or a general lease-day rule from those limits ([art 4 quater.3–4](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-13)).

Temporary island relocation requires the **same employment relationship**, actual rented-home occupation, IBAVI deposit, landlord identification and evidence, and a move lasting no more than **three years**; each eligible joint-return member can claim their own credit. The occupation/eviction route covers IBI, waste tax, home utilities, ordinary community costs, conservation/maintenance and recovery-of-possession court costs. In a vulnerability-based suspended eviction, the landlord must also qualify for the rental bad-debt expense in that same fiscal year ([arts. 4 quinquies–4 sexties](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-16)).

### Illes Balears: education, family and care

| Credit | Amount or calculation | Tax year | Official source |
|---|---|---|---|
| Textbooks | 100% of eligible spending, cap 220 per child; enhanced groups cap 350 per child | 2026 | [Art. 4](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4) |
| Extra-curricular foreign languages | 15%, cap 110 per child; BI at most 33,000 I / 52,800 J | 2026 | [Art. 4 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4bis) |
| Higher education outside the home island | 1,800 per eligible descendant, limited to 50% of regional gross tax; BI at most 33,000 I / 52,800 J | 2026 | [Art. 4 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-12) |
| Taxpayer/family-unit disability | Physical/sensory disability 33%–under 65%: 88; physical/sensory at least 65%, or mental disability at least 33%: 165; BI at most 33,000 I / 52,800 J | 2026 | [Art. 6](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6) |
| Work/family reconciliation, descendants/foster children under six | 40% of eligible costs, annual credit cap 660; enhanced groups 50%, cap 900; ordinary BI gate 33,000 I / 52,800 J with the stated family uplifts | 2026 | [Art. 6 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-12) |
| Birth | First / second / third / fourth and subsequent child: 900 / 1,200 / 1,500 / 1,800; BI gate 52,800 I / 84,480 J, qualifying-family uplift 20%; above that gate retain 50% of the corresponding credit | Current June 2026 wording; early-accrual transition unresolved | [Art. 6 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-13) |
| Adoption | Same current child-order amounts as birth; BI at most 33,000 I / 52,800 J, qualifying-family uplift 20%; **no statutory above-limit half-credit** | Current June 2026 wording; early-accrual transition unresolved | [Art. 6 quater](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-14) |
| Care of over-65/disabled persons | 40% of eligible costs, credit cap 660; BI at most 33,000 I / 52,800 J | 2026 | [Art. 6 quinquies](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-15) |
| ALS-related expenses | 100% of eligible costs, credit cap 3,500; BI at most 52,800 I / 84,480 J | 2026 | [Art. 6 sexties](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-16) |

Textbooks must support the second infant-education cycle, primary, compulsory secondary, bachillerato or specific vocational education, and the child must generate the descendant minimum. The 350 cap uses the enhanced rent groups above, except that the textbook age route is **under 30**. Foreign-language relief concerns extra-curricular language learning by children in those stages; do not import the textbook family income uplift into art. 4 bis. Split these child credits equally between cohabiting parents filing individually and retain invoices. Higher-education relief requires economic dependence, the descendant minimum, study outside the taxpayer's Balearic home island, at least a complete academic course or **30 credits**, and descendant income no more than **8,000**; claim in the year the academic course starts and share between cohabiting entitled individual ascendants ([arts. 4–4 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a4-12)).

The disability credit expressly allows each individually filing spouse entitled to the descendant minimum to claim the **full** art. 6 amount. This is not the equal-sharing rule used for the education credits. Under-six care requires income-generating employment/self-employment, qualifying zero-to-three nursery costs, three-to-six school custody/meals/activities, or an employed carer registered in household Social Security. Pay by card, transfer, named cheque or credit-institution deposit. Enhanced care groups match rent except the age route is **under 36**; family income gates rise by 20% or 30% as stated above. The statutory day-proration and sharing rules are applied below ([arts.6–6bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-12)).

**Under-six child-day calculation.** Keep a separate record for each eligible child: supported expense, paid service period, birth/adoption/fostering date, sixth birthday, qualifying days and number of entitled individual filers. The exact [AEAT return instructions10.4.18](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_4-illes-balears/10_4_18-gastos-relativos-descendientes-acogidos-anos.html) administer the660/900 limit **per child** and require child-by-child inputs. For2026 use the child's actual qualifying days `d/365` when birth/adoption/fostering or age-out requires proration. Count days from birth/placement and only days before the sixth birthday, and exclude the post-birthday part of that month's expense. Include only expense for the months in which the claimant undertakes the required income-generating work/activity. Calculate the eligible percentage against each child's supported cost, subject to that child's prorated cap, then add the child amounts. Do not replace two overlapping children's periods with a single union of days: that would discard a separately entered child's cap. This follows AEAT's expressly stated per-child implementation of [art6bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-12), whose practical-manual summary uses plural/sum-of-days wording.

For two entitled parents filing separately, divide the child's applicable maximum equally as the practical manual instructs; on a joint return do not divide it between the two spouses. For the ordinary same-rate/equal-payment case, each parent uses their own half of qualifying cost and half the child's prorated maximum. Thus a full-year child with2,000 eligible shared cost gives660 on the joint return or330 to each equally paying entitled individual parent. Two full-year children each with2,000 eligible cost give1,320 on the joint return, or660 to each such individual parent. With twins born1July2026, each has184 qualifying days: each ordinary child cap is `660×184/365=332.7123…`; sufficient qualifying expense gives665.42 across both children on the joint return. At the enhanced rate the corresponding combined cap is `2×900×184/365=907.3972…`, or907.40. Keep full precision until the return's monetary display; these amounts do not prescribe a special statutory rounding convention.

**Unequal payments and different personal rates on individual returns.** Apply the published AEAT administrative worksheet separately to each entitled claimant and each child. Establish that both taxpayers meet the existing work, income, child/service and payment conditions and file individual returns. Use the claimant's **own evidenced eligible payments** `Eij`, their own rate `ri` (40% or50%) and their own annual maximum `Li` (660 or900). With that child's qualifying-day fraction `fj` established above, calculate `creditij = min(ri × Eij, Li × fj /2)`; add the child results for that claimant. If only one taxpayer is entitled, the two-entitled-person sharing condition does not apply. Do not divide the claimant's own payment by two again, transfer the other payer's expense, or reallocate an unused half-cap. A shared bank account does not itself prove an unequal personal-payment allocation. The [practical manual](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025-deducciones-autonomicas/comunidad-autonoma-illes-balears/gastos-descendientes-acogidos-menores-seis-conciliacion.html) expressly divides the **maximum** for two entitled individual filers; the existing return instructions expressly require payments by the titular, entitled-person count and child-day inputs. This supplies the ordinary published administrative method under current6bis, continued from the2025 instructions where the relevant statutory rate/sharing provisions are unchanged; it does not assume a2027 form box or procedure.

For one full-year child and two ordinary40%claimants, actual own payments of1,500and500give `min(600,330)=330` and `min(200,330)=200`, **530total**. Pooling2,000then dividing a660credit into330each would give the smaller payer130more than this own-payment method. If the500payer independently qualifies for the50%/900enhancement through at least183days in the relevant self-employed Social Security regime and the1,500payer remains ordinary, their results are `min(250,450)=250` and `min(600,330)=330`, **580total**. Reversing which payer has the enhancement gives `min(750,450)=450` and `min(200,330)=200`, **650total**. These are individual-return household totals before available regional quota, with all separate eligibility gates assumed established. The statutory enhancement is tested for the actual claimant; one person's age/registration condition does not automatically upgrade the other person's rate. Actual public Renta2025OPEN1.19 inputs corroborate each of the330/200/250/450claimant amounts; this is2025 software evidence, not a binding ruling or a2026-income simulator claim.

**Precise sharing interpretation boundary.** Current [6bis(4)](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-12) refers to the deduction being shared equally, while the practical manual expressly shares the maximum and the form asks for own payments. The positive worksheet above states that published administrative application; it does not claim that the statutory wording was amended or that a contrary whole-credit-sharing challenge has been authoritatively decided. The existing same-rate/equal-payment and joint examples remain as stated above. A mixed-personal-rate joint return needs its own supported joint attribution and cannot be computed merely by pooling individual rates or transferring half-caps; that narrower joint interaction remains unconfirmed here.

The original equal-payment sharing controls above assume equally paying, equally entitled parents at the same rate. For unequal payments or different personal rates on individual returns, use the supplied individual-return worksheet above. Neither set of controls transfers enhanced status between parents or establishes entitlement for a non-paying parent. The mixed-rate joint-return and statutory-interpretation boundaries remain as stated above.

Birth requires Balearic fiscal residence in the **preceding year**; adoption does not copy that condition. Child order counts cohabiting natural/adopted children generating the minimum at accrual. Birth's current sharing rule halves the amount for each entitled parent when two parents are involved and do not file jointly together, **even if only one qualifies**. Each parent's pre-existing children can give a different half-amount; a joint return in that case adds those two halves. Adoption's sharing provision instead refers to two taxpayers with entitlement, and excludes adoption of a spouse/partner's child. Claim adoption in the Civil Registry inscription year. Both credits take priority over other regional credits and are incompatible with the regional birth aid specified in their articles. Apply the current birth/adoption amounts above only after establishing the relevant period and sharing facts ([arts. 6 ter–6 quater](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-14)).

Insufficient regional tax does not make these two family credits an automatic negative regional liability. Their articles authorise a **separate regional payment request**. For birth, [Order 37/2024 arts. 2–7](https://www.caib.es/seucaib/ca/arxiuServlet?id=6261230) supplies **IB50** advance payment, normally within **15 working days** of birth, and **IB52** insufficient-tax payment, from the day after the annual-return filing window ends through **30 September of that filing year**. Missing the advance deadline does not remove the ordinary return claim. Test prior-year income for the advance and reconcile actual birth-year entitlement and any advance on the return. IB51/IB53 handle the corresponding repayment, with art. 10's one-month deadlines and triggers; current statutory entitlement controls where an older form/order predates an amendment. The current adoption payment procedure has not been confirmed here; do not present the birth-only forms as adoption forms ([arts. 6 ter–6 quater](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-14); [Order 37/2024](https://www.caib.es/seucaib/ca/arxiuServlet?id=6261230)).

Older-person care covers the taxpayer or minimum-entitled ascendants over **65**; disability relief extends to the taxpayer or dependants with at least **33%** disability and entitlement to an art. 60 disability-minimum component. Eligible services are residential/day-centre stays, day-centre custody/meals/activities and an employed carer registered in Social Security. Require the specified bank payment methods. For a shared ascendant each claimant can claim their own full qualifying deduction; for shared descendants on individual returns divide equally. Art. 6 quinquies is incompatible with the under-six care credit. ALS relief covers the taxpayer and minimum-entitled ascendants/descendants, requires invoices and an ALS causal connection, excludes health-insurance premiums and unrelated costs, and is expressly compatible with the older/disabled-care credit ([arts. 6 quinquies–6 sexties](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-16)).

### Illes Balears: gifts, investment, self-employment and public aid

| Credit | Amount or calculation | Tax year | Official source |
|---|---|---|---|
| Research/science/technology/innovation cash gifts | 25%, capped at 15% of regional gross tax | 2026 | [Art. 5](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a5) |
| Cultural/scientific/technology patronage | 15% of statutory value, credit cap 660; BI at most 33,000 I / 52,800 J. Qualifying own regional-government/instrumental projects: 25%, cap 1,200, without that BI gate | 2026 | [Art. 5 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a5bis) |
| Sports patronage | 15% of statutory value, credit cap 660; BI at most 33,000 I / 52,800 J | 2026 | [Art. 5 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a5ter) |
| Catalan-language cash gifts | 15%, capped at 10% of regional gross tax; incompatible with art. 5 bis | 2026 | [Art. 5 quater](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a5quater) |
| Registered qualifying third-sector cash gifts | 25%, **base** cap 165, so maximum credit 41.25 | 2026 | [Art. 5 quinquies](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a5-12) |
| New/recent-company equity | 30%, annual credit cap 6,000 per investing taxpayer; research-centre/university-participated company route 50%, cap 12,000 | 2026 | [Art. 7](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a7) |
| First self-employment census registration | 1,000 per eligible taxpayer; BI at most 33,000 I / 52,800 J | 2026 | [Art. 7 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a7-13) |
| Difficult-to-fill public posts | 40% of eligible home/inter-island travel expenditure; cap 2,000 at BI up to 33,000 I / 52,800 J, or 1,000 at BI up to 52,800 I / 84,480 J | 2026 | [Art. 7 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a7-14) |
| Declared civil-protection emergency aid | Average-rate credit on the qualifying grant amount included in BL; regional grant, declared qualifying emergency and general-BI inclusion required | 2026 | [Art. 3 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3-12) |
| Regional Middle East-war aid | Regional average rate times the included regional-BL grant amount; activity-income attribution uses the grant's share of gross activity receipts times reduced net activity income | 2026 expressly | [Art. 3 quinquies](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3-15) |
| Qualifying thalidomide public aid | Average-rate credit on the aid included in BL, subject to the general-BI inclusion condition | Article expressly starts with fiscal 2023; added June 2026 | [Art. 3 sexties](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3-17) |

Research gifts require the listed regional administration/instrumental entity, UIB, qualifying regionally registered research nonprofit or LIS art. 9.3 partially exempt entity, a donor certificate and, for the statutory nonprofit category, the competent research resolution. Catalan-language gifts have their own recipient/certificate and, for the relevant foundation category, language-policy resolution requirements. Third-sector recipients need the relevant regional registration and the stated Ley 49/2002 or partial-CIT-exemption status. Art. 5 sexties' Ukraine donation credit is expressly **2022 only** and is not renewed merely because a donation is made in 2026 ([arts. 5–5 sexties](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a5-13)).

For cultural/scientific or sports patronage, verify the recipient, project/activity and instrument under [Ley 3/2015 arts. 2–4 and 7–14](https://www.boe.es/buscar/act.php?id=BOE-A-2015-4331#a7-2) or [Ley 6/2015 arts. 2–4 and 7–14](https://www.boe.es/buscar/act.php?id=BOE-A-2015-4791#a7). Cash donations, qualifying free-use loans and written collaboration agreements have different valuation/evidence rules. Cultural recipient rules exclude the specified related-person arrangements and noncompliant entities. Retain donor/recipient names and tax IDs, date, amount or statutory valuation, authentic transfer/agreement evidence, purpose and the required irrevocability statement. Free-use annual bases use **4%** of the statutory valuation, apportioned by days; cultural protected/art assets use the heritage commission's valuation, scientific/technology premises use cadastral value, and sports premises/land/real estate use cadastral value. Apply the article's short-loan cap proration and maximum **three claim years** for longer loans. Detailed non-cash gift valuations and combined-instrument cap/proration remain to confirm; do not substitute a commercial rental estimate for the statutory base ([Ley 3/2015 arts. 8–14](https://www.boe.es/buscar/act.php?id=BOE-A-2015-4331#a11-2); [Ley 6/2015 arts. 8–14](https://www.boe.es/buscar/act.php?id=BOE-A-2015-4791#a1-3); [DL 1/2014 arts. 5 bis–5 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a5ter)).

Equity investment must be formation/capital-increase subscriptions in SA, SL, labour SA/SL or cooperatives with Balearic registered/tax offices, genuine economic activity excluding principal asset management and property letting, at least one full-time general-regime **non-shareholder** employee fiscally domiciled in the Balearics, maintained average employment and statutory turnover no more than **2 million**. A capital-increase company must be no more than **two years** old unless it holds the current registered innovative-SME seal. Family-through-third-degree ownership/votes must stay at most **40%**; the investor cannot perform executive/management functions or work for the company. Retain the public deed identifying investors and amounts. Shares, the listed entity conditions, ownership limit and role exclusion must continue for **four years**; breach recaptures the tax saved plus interest in the breach-year return ([art. 7](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a7)).

The ordinary investment credit can be used in the investment year and **two following years**, oldest first, within one aggregate **6,000 annual cap per taxpayer** across the investment vintages. The enhanced research/university route's 12,000 cap is not an extra independent allowance on top of 6,000; AEAT confirms a combined maximum of **12,000** where both types arise. Do not regenerate the percentage credit in each year. The detailed allocation of mixed enhanced/ordinary unused credits remains a specific gap ([art. 7](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a7); [AEAT investment interpretation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025-deducciones-autonomicas/comunidad-autonoma-illes-balears/inversion-adquisicion-acciones-nuevas-entidades-creacion.html)).

The self-employment credit uses the **first** entry in the Empresarios, Profesionales y Retenedores census, activity mainly in the Balearics and at least **one year** continuously on that census; do not replace it with any later RETA re-entry. Each eligible joint-return member can claim. Difficult-post relief requires the qualifying regional public-sector supplement for all or **more than half** the period, or an effective Policía Nacional/Guardia Civil Balearic posting for that duration. Home acquisition/construction costs mean **mortgage interest only**. For those police/guard postings, reduce the cap **30% in Mallorca** or increase it **30% in Formentera**, and apportion caps by posting days where islands change ([arts. 7 bis–7 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a7-14)).

For the three public-aid routes, first exclude exempt aid from the taxable-grant computation and establish the included amount under the proper income category. Art. 3 quinquies supplies a specific regional-rate and activity-income attribution; it does not exempt all war-related receipts or convert the gross grant into the base where only a share of reduced net income is attributable. The attributable-tax worksheet under The base supplies the civil-emergency general-rate/base method and the distinct current war-aid formula. The newly enacted thalidomide article still needs direct clarification of combined versus regional-only general rate and, where applicable, its share of common employment expenses; old-year correction administration also remains to confirm ([arts. 3 ter, 3 quinquies and 3 sexties](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3-17)).

## Worked example

### Illes Balears tenant under 36: rent credit and cap

Hypothetical 2026 facts: an individual Balearic resident aged **30**, not in an enhanced statutory group, files individually with BI **25,000**, within the **33,000** individual gate. She pays **4,800** of habitual-home rent and meets the other conditions this Guide states for art. 3 bis. The credit is `15% × 4,800 = 720`, capped at **530** ([Illes Balears DL 1/2014 art. 3 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3bis)).

```oa-check
name: Illes Balears under-36 rent, 15% capped at 530
inputs:
  rent: 4800
steps:
  nominal: rent * 0.15
  credit: min(nominal, 530)
expected:
  nominal: 720.00
  credit: 530.00
```

## Sources

| Source | Coverage/read scope | Read on |
|---|---|---|
| [Illes Balears DL 1/2014](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925), [Ley 4/2026](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-15579), [DL 1/2026](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-9525) | Credit arts. 3–7 ter, 2026 amendments and their effective dates; short-period cutover remains to confirm | 2026-10-26 |
| [ATIB June 2026 amendment notice](https://atib.es/General/Novedad.aspx?idTexto=16987&idTipoTexto=1&lang=es), [Ley 8/2018](https://www.boe.es/buscar/act.php?id=BOE-A-2018-13193) | Current rental correction, landlord and family-credit changes; arts. 6–7 family definitions | 2026-10-26 |
| [AEAT Balearic rent](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025-deducciones-autonomicas/comunidad-autonoma-illes-balears/arrendamiento-vivienda-habitual.html), [care](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025-deducciones-autonomicas/comunidad-autonoma-illes-balears/gastos-descendientes-acogidos-menores-seis-conciliacion.html), [investment](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025-deducciones-autonomicas/comunidad-autonoma-illes-balears/inversion-adquisicion-acciones-nuevas-entidades-creacion.html) | 2025 guidance on unchanged eligibility, age alternatives, payment, proration and combined investment ceilings; not substituted for 2026 amendments | 2026-10-26 |
| [Order 37/2024](https://www.caib.es/seucaib/ca/arxiuServlet?id=6261230) | Arts. 2–10, birth-credit advances, insufficient-tax requests and repayment forms/procedure; not adoption authorisation | 2026-10-26 |
| [Balearic Ley 3/2015](https://www.boe.es/buscar/act.php?id=BOE-A-2015-4331), [Ley 6/2015](https://www.boe.es/buscar/act.php?id=BOE-A-2015-4791) | Patronage recipient/instrument requirements and arts. 7–14 evidence and free-use valuation rules | 2026-10-26 |
| [Balearic art6bis](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a6-12), [exact AEAT10.4.18 child-by-child return method](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_4-illes-balears/10_4_18-gastos-relativos-descendientes-acogidos-anos.html); [AEAT practical maximum-sharing instruction](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025-deducciones-autonomicas/comunidad-autonoma-illes-balears/gastos-descendientes-acogidos-menores-seis-conciliacion.html), [public OPEN simulator](https://www2.agenciatributaria.gob.es/wlpl/PARE-RW25/OPEN/index.zul?EJER=2025&TACCESO=COLAB) | Explicit per-child expense/day inputs and prorated caps, overlapping child periods and preserved same-rate equal-parent/joint controls; own-payment/person-count inputs support the added unequal-payment/mixed-personal-rate individual worksheet, with the broader statutory wording and mixed-rate joint boundary retained |2026-10-28 |

| Source | What it supports | Checked |
|---|---|---|
| [Asturias aid input](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_3-principado-asturias/10_3_21-obtencion-ayudas-subvenciones-otorgadas-enfermos.html), [Extremadura aid](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_10-extremadura/10_10_18-obtencion-ayudas-subvenciones-otorgadas-ela.html), [Balearic emergency aid](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_4-illes-balears/10_4_19-determinadas-subvenciones-declaracion-zona-afectada.html), [Galicia wildfire](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_11-galicia/10_11_22-subvenciones-incendios.html), [sport](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_11-galicia/10_11_17_por-ayudas-subvenciones-recibidas-deportistas.html), [ALS](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_11-galicia/10_11_23-ayudas-subvenciones-recibidas-personas-fenotipos.html), [thalidomide](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_11-galicia/10_11_25-ayudas-recibidas-personas-afectadas-1985.html), [Valencia DA17.a](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_15-comunitat-valenciana/10_15_27-ayudas-decreto-ley-32020.html) | Distinct included-BI/BL amount and direct-aid wording; common employment-cost allocation is not supplied by these input instructions |2026-10-27 |
| [Balearic current3quinquies/3sexties](https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925#a3-15), [ATIB June2026 explanation](https://atib.es/General/Novedad.aspx?idTexto=16987&idTipoTexto=1&lang=es) | Express2026 war-aid activity base, distinguished from prior inflation aid; new thalidomide singular-rate uncertainty retained |2026-10-27 |
| [Law4/2026 DF67(2)/DF72](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-15579), [July21 corrigendum](https://www.boe.es/buscar/doc.php?id=BOIB-i-2026-90195) | New Balearic3sexties,14June2026 enactment and express fiscal2023 scope; singular average-rate choice remains unconfirmed |2026-10-28 |

National law rows (LIRPF, RIRPF, LGT, Ley 49/2002) and the AEAT national guidance are in the [es-irpf-deductions Sources](es-irpf-deductions.md#sources).

**Not yet confirmed:** Balearic short-period June cutover and renewal-credit mixed-contract/co-owner/joint/short-period attribution beyond the supplied labelled positive-net-yield sole-owner post-commencement full-year method, mixed-personal-rate joint under-six attribution and authoritative resolution of a contrary whole-credit-sharing interpretation beyond the supplied administrative own-payment/half-maximum individual-return worksheet, adoption payment procedure, non-cash/combined patronage valuation and cap interaction, investment later-year/mixed-rate entitlement, new thalidomide combined-versus-regional-only rate, common employment-cost and signed-income attribution, and old-year thalidomide corrections. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-06. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `es-irpf-deductions-illes-balears` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/es-irpf-deductions-illes-balears. If neither is available, confirm every figure against the official source pages cited above before relying on it.