Texto Refundido Tributario Balear (D.L. 1/2014 actualizado 2026)
Balearic Regional Income Tax Deductions: Housing Rent, Schoolbooks & Childcare
Summary of regional tax relief credits in Balearic income tax (IRPF) for island residents to offset local living costs, rentals, and child support.
Key Benefit & Scope of Application
Cumulative direct tax deductions of up to €880 for rental housing, €220 per child in nursery schools, and 100% for mandatory schoolbooks.
Practical Highlights & Essential Terms
1
Primary Residence Rent Credit
15% of annual rent paid up to €880 per year for renters under 36, persons with disabilities, or large families provided the deposit is registered with IBAVI.
2
Daycare and Nursery Costs (Ages 0 to 3)
Deduction of up to 40% of daycare fees in authorized early education centers, capped at €660 per child.