Balearic Islands regional tax deductions 2026: rent, birth, limits

In short: Balearic Islands regional tax deductions for the 2026 Renta are discounts that the Govern of the Illes Balears lets you subtract from the regional part of IRPF, the income tax on the Renta return. They are for the year 2026, which is declared in the 2027 campaign, and they apply to people who are tax residents in the Illes Balears in 2026. The main ones: rent (15%, up to €530, or 20%, up to €650), birth or adoption (from €800 per child), textbooks (up to €220 per child), childcare for children under 6 (40%, up to €660) and disability (€88 or €165). Most have an all-or-nothing income limit. They only reduce your regional tax; the exception is birth and adoption, which the Govern can pay you if your tax is not enough.

In person or by representative? You do not need to go to an office. The deductions are applied in your Renta return, which is filed online with Renta WEB, identifying yourself with Cl@ve or an electronic certificate: Cl@ve and electronic certificate.

They only reduce the regional part of the tax. IRPF is split into a State part and a regional part. These deductions are subtracted only from the regional part (the cuota íntegra autonómica), and the result cannot go below 0 (art. 77 of the IRPF law). If your regional part is 0, you get nothing from them; if it is smaller than the deduction, only that amount is discounted and the rest is not paid. If IRPF was withheld from you, they can increase your refund, at most up to what was withheld. This is the opposite of the State deductions for maternity and for large family or disability, which the AEAT pays even if your tax is 0.

The exception: birth and adoption. These two are applied before the other regional deductions. If your regional part is not enough to subtract them in full, you can ask the Govern's finance department (Conselleria de Hacienda) to pay the rest. This is set out in arts. 6 ter and 6 quater of Legislative Decree 1/2014. The Govern pays it, not the AEAT, and that money is not taxed: it counts as an exempt public benefit for birth or adoption. The birth deduction can also be requested in advance; the AEAT cites Order 37/2024 of 21 October, which regulates its procedures. Both are incompatible with the Govern's birth aid.

Who can apply them? First, you must be a tax resident in Spain in 2026: in general, spending more than 183 days of the year in the country (tax residence and the 183 days). Then the region matters: you are a resident of the Illes Balears if you spent more days of 2026 there than in any other region, counting temporary absences. Unless proven otherwise, the place of your main home counts (art. 72 of the IRPF law). Living in the Balearic Islands on 31 December is not enough: if you arrived in autumn from another region, in 2026 you apply that region's deductions. The date of 31 December (the accrual date) does count for age, disability, the large family and the children living with you. For the birth deduction, you must also have been a tax resident in the Balearic Islands in the year before the birth. If you lived in another region, see its deductions: Valencian Community, Catalonia, Madrid or Andalusia.

How the income limits work. Your total taxable base is used. It is the sum of the general taxable base and the savings base (boxes 0435 and 0460 of the Renta), before subtracting the personal and family minimum. It is not your gross salary. The limits are all or nothing, except for birth:

• General: €33,000 on an individual return and €52,800 on a joint one. Rent, textbooks, languages, childcare, costs for older people, disability, variable-rate mortgage and adoption.
• Higher for families: for rent, textbooks and childcare, €39,600 and €63,360 for a general large family or single-parent family (for rent and textbooks, single-parent with two or more children). A special large family gets €42,900 and €68,640. For adoption, €39,600 and €63,360 for any large family or single-parent family with two or more children. In languages it does not rise.
• Birth: €52,800 and €84,480, or €63,360 and €101,376 for a large family or a single-parent family with two or more children. If you go over, you do not lose it: you apply 50%.

Deductions for the 2026 Renta. We link the AEAT pages for the 2025 Renta. For 2026, the consolidated text of the law in the BOE keeps the same amounts, except birth and adoption, and adds, among others, the variable-rate mortgage deduction.

Housing

• Rent for your main home (AEAT page). It gives 15% of what you pay, up to €530 a year, if on 31 December you are under 36, or over 65 and not working. It rises to 20%, up to €650, in these cases: under 30, a disability of 33% or more, or the right to the disability minimum for ascendants or descendants. Also for a large family, a single-parent family with two or more children, or if you are self-employed and registered for at least 183 days of the year. The home is in the Balearic Islands, you live in it and the contract lasts one year or more. For at least half the year, neither you nor your family unit may own another home, even partly, less than 70 km away. It does not count if it is on another island, outside the Balearic Islands or rented to others. That year you cannot have a deduction for investment in your main home. On a joint return, only those who meet the conditions deduct, for what they paid. In a marriage, only the spouse who signs the contract deducts.
• Rise in interest on a variable-rate mortgage, only in 2026. The difference between the interest paid in 2026 and in 2025 on the variable-rate mortgage for your main home, up to €400 per taxpayer. You need a bank certificate. It cannot be combined with the State deduction for investment in a main home (transitional regime). General limit. It was created by Decree-law 1/2026, so the AEAT has no page for it yet.

Children and family

• Birth (AEAT page). In the 2025 Renta: €800 for the first child, €1,000 for the second, €1,200 for the third and €1,400 for the fourth and each further child. Law 4/2026 raises them to €900, €1,200, €1,500 and €1,800 from 14 June 2026, without saying from which year. There is no official criterion yet. Under the general rule (art. 10.2 of the General Tax Law), they would apply from 2027. But the AEAT has already applied to the whole year Balearic changes that came into force mid-year. It did so in the 2024 Renta with the 50% above the limit for birth, in force since 13 December 2024, except for people who had died before that date. If it does the same, the 2026 Renta will use the new amounts. The AEAT's 2026 Renta manual will confirm it. The order counts the children, natural and adopted, who live with you on 31 December and give you the right to the minimum for descendants. You must have been a tax resident in the Balearic Islands the previous year. If there are two parents and they do not file together, a parent who is entitled applies half, even if the other one is not.
• Adoption (AEAT page). The same amounts as birth, in the year the adoption is registered in the Civil Registry. It does not apply if you adopt your spouse's or partner's child. General limit, 20% higher for a large family or a single-parent family with two or more children. If your tax is not enough, you can also ask the Govern for the rest.
• Textbooks (AEAT page). 100% of what you pay for textbooks, up to €220 per child. It rises to €350 per child in the same cases as the 20% rent: under 30, disability, disability minimum for relatives, large family, single-parent family with two or more children or self-employed. Second cycle of infant education, primary, ESO, bachillerato and vocational training count, for children who give you the right to the minimum. If the child lives with both parents and you file separately, the cost and the maximum are split. Keep the invoices.
• Children's language classes (AEAT page). 15% of extracurricular foreign language classes, at an official language school or academy, up to €110 per child. Studies abroad and language camps do not count. General limit, with no increase for families.
• Childcare, children under 6 (AEAT page). 40%, up to €660 a year, of what you pay for children or foster children (acogidos) under 6. Nursery school from 0 to 3, care, canteen and after-school activities at school from 3 to 6, or a person hired to look after them count. That person must be registered as a household employee. It rises to 50%, up to €900, if you are under 36 or in the other cases of the 20% rent. You must work, employed or self-employed, and pay by card, transfer, nominative cheque or bank deposit. If the child is born, arrives or turns 6 during the year, the maximum is calculated by days. If both parents file separately, it is split. It cannot be combined with the deduction for costs of older people.

Older people and disability

• Disability (AEAT page). For you and for each member of your family unit resident in the Balearic Islands with a disability. It is €88 for a physical or sensory disability of 33% to 64%, €165 for a physical or sensory one of 65% or more and €165 for a psychological one of 33% or more. Your spouse's also counts. If the parents file separately and are entitled to the minimum for the child, each applies it in full. General limit.
• Costs for people over 65 or with a disability (AEAT page). 40%, up to €660 per person, of a care home, day centre (including care, canteen and activities) or a person hired to provide care, registered with Social Security. It applies to you if you are over 65 and for each ascendant over 65 for whom you apply the minimum. It also applies if you have a disability of 33% or more, or support someone with that degree and apply the disability minimum. Payment without cash. General limit. It cannot be combined with the childcare deduction.
• Your own disability, besides the deduction. The Balearic Islands raise the disability minimum by 10%, the part of income that is not taxed. It is €3,300 with a degree of 33% or more and €9,900 with 65% or more. For children, parents or a spouse with a disability, if you work or receive unemployment benefit or a pension, there is also the State deduction of €1,200 a year, which is paid even with 0 tax.

Living on an island

• Higher education off your island (AEAT page). €1,800 for each child who depends on you and studies off the island where you live: university, higher vocational training or other higher education. At most, 50% of your regional part. The child gives you the right to the minimum, has income of €8,000 or less and takes a full year or at least 30 credits. It is applied in the year the course starts. General limit.
• Rent for a temporary work move to another island (AEAT page). 15% of the rent, up to €440, if your employer moves you temporarily to another island, for 3 years at most. The deposit (fianza) must be lodged with the Balearic Housing Institute (Instituto Balear de la Vivienda), and you must identify the landlord in the return. General limit.

Others. The AEAT publishes 24 pages for the Balearic Islands for the 2025 Renta. There are more deductions: sustainability improvements to your home (50%, maximum base of €10,000), ALS (ELA) costs (100%, up to €3,500), self-employment, hard-to-fill posts and investment in new companies. There are also deductions for landlords, for illegally occupied homes, for donations and for Govern aid received for emergencies or for the war in the Middle East. Full list: AEAT, regional deductions of the Illes Balears.

What changes in 2026

• Law 4/2026 of 11 June, in force since 14 June, raises birth and adoption to €900, €1,200, €1,500 and €1,800. It does not say from which year: see the birth deduction above.
• Decree-law 1/2026 of 1 April creates for 2026 the deduction for the rise in interest on a variable-rate mortgage, up to €400.
• The regional scale and minimums have not changed since 2024.
• Until 31 December 2026, changes with effect for 2026 can still be approved. If there are any, we will update this page.

Previous years: 2022 to 2025

Balearic deductions for those years can be added if you paid regional tax that year: if your regional part was 0, there is nothing to recover with them. The exception is birth and adoption in the years when the law already provided for the Govern's payment. Amounts and requirements were not the same every year (for example, the variable-rate mortgage deduction existed from 2022 to 2024, with other rules, and was not in the 2025 Renta). So each year must be checked in that year's Renta manual. For 2025 (the Renta filed in 2026) the amounts are those on this page, with birth and adoption from €800 to €1,400.

• A. You filed that year: that return is corrected (rectification) with Renta WEB for that year (AEAT, Renta for previous years); you do not file another one.
• B. You did not file: that year's Renta is filed late. If it is a refund there is no surcharge. If you were required to file, there may be a fixed fine of €100, or €200 if you first received a request from the AEAT (art. 198 of the General Tax Law). For people who were not required, we have not found an AEAT position. Details: Renta not filed.

Until when. The right to claim a refund expires after 4 years (art. 66 of the General Tax Law), counted from the day after the last day of each Renta's filing period (art. 67). By our calculation, the 2022 Renta can be claimed until 30.06.2027; the 2023 one until 01.07.2028; the 2024 one until 30.06.2029; and the 2025 one until 30.06.2030.

Before you claim: check your situation

A return for a year includes all your income for that year, not just the deduction. Answer these questions first:

1. Were you a tax resident in Spain that year? Each year counts separately: in general, more than 183 days in Spain (art. 9 of the IRPF law). If you arrived in 2022 after early July, you were most likely not resident that year.
2. In which region did you spend the most days that year? The deductions are that region's, not those of where you live today.
3. Individual or joint return? The limits change: in general, €33,000 or €52,800; for birth, €52,800 or €84,480.
4. Is your taxable base below the limit? In the Balearic Islands one euro too many loses you the whole deduction, except for birth since 2024: above the limit you apply 50%.
5. Did you pay regional tax that year? If it was 0, these deductions return nothing to you; look at the State ones, which are paid out. The exception is birth and adoption in the years when the Govern already paid what was missing (birth, at least in the 2024 and 2025 Renta).
6. Did you have income outside Spain? For example, a FOP in Ukraine, a rental or remote work. It also goes in the return, and the result may turn into tax to pay. If the answer is yes or you are not sure, ask for an analysis of your case first.
7. Did you receive advances of the maternity or large family deduction (Modelos 140 and 143) or the child support supplement? They go in the same return: check the maternity and large family pages first.
8. Did you file the Renta that year? Yes: path A. No: path B.

How much, approximately

• Formula: a percentage of what you paid, up to the deduction's maximum (or the fixed amount), if you meet the income limit. What is discounted is at most your regional part of the tax (cuota íntegra autonómica), except for birth and adoption.
• Example (our calculation): you are 32, file an individual return, your taxable base is €22,000 and you pay €800 a month in rent, €9,600 a year. You are below the €33,000 limit. 15% of €9,600 is €1,440, so you stay at the maximum: €530. With the Balearic scale and the personal minimum of €5,550, your regional part is about €1,871, and the deduction fits in full. With a base of €10,000 and the same rent, your regional part would be about €401: the deduction would fall to that figure and the rest would not be paid.

It is an approximate figure: the exact amount is known when you file the return or the rectification.

Other money the tax office may owe you. Maternity, large family or disability (paid even with 0 tax), withholding you did not get back and foreign pensions. All of it is here: How to claim a tax refund from previous years in Spain: 2022-2025.

Help to do it

• Free calculator for the 2026 Renta: our Spain tax calculator 2026 applies the Balearic deductions for rent, birth, textbooks, children's language classes, childcare for children under 6 and disability. For birth it uses the previous amounts (€800 to €1,400) and does not add what the Govern would pay separately. It does not calculate costs for people over 65 or with a disability, variable-rate mortgage, studies off the island, home sustainability or adoption.
• For 2022 to 2025: the calculator of how much the tax office may refund you covers the State maternity, large family and disability deductions, not these regional ones.
• Guide «Your first Renta as a foreign resident». It is a PDF available on the page about the Renta return for foreign residents. It explains who must file, the first year and the 183 days, Renta WEB step by step, foreign income and late filing. The regional deductions it details are those of the Comunitat Valenciana.
• Full help. We review your situation for 2022 to 2025: Balearic and State deductions, withholding and foreign pensions. We calculate an approximate amount and prepare a step-by-step instruction with screenshots for your case, with your figures. While you file, we support you by online chat. You file yourself: we never ask for your Cl@ve, electronic certificate, reference number or passwords. We cannot promise a refund or its amount: it depends on your case and on the AEAT, and the review may show there is nothing to recover or that tax is owed. Message @spain_asesor: we send you the price and terms by private message before any payment.

Official source: Legislative Decree 1/2014 of the Illes Balears, consolidated text in the BOE, articles 1 to 7 bis, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of the Illes Balears in the 2025 Renta.

Informational only; check the official source and a professional for your specific case. Figures checked on 9 October 2026.