From this Tuesday you can request the draft income tax return and file it online. It is available through the Renta Web programme and the Tax Agency’s mobile application

From Tuesday 12 April you can request the draft income tax return to file it online. The deadline for filing by telephone will open on 5 May. To file it in person, you will have to wait until 1 June.

The return is compulsory for taxpayers who receive more than 22,000 euros from a single payer. Those who have two payers and have an income of more than 14,000 euros must also comply with the tax authorities.

As far as tax deductions are concerned, the initial estimate of the cost of these deductions that can be applied in the tax returns of the Balearic Islands amounts to 40 million euros and will affect eight out of every ten taxpayers. Nine out of ten taxpayers on the islands file their tax returns online.

Regional deductions

Up to 250 euros for the increase in interest on variable mortgages, 440 euros to compensate for professional travel to another island or up to 150 euros for donations to third sector organisations are the most striking deductions.

The income limit to access most of them is 33,000 euros of income in individual declarations and 52,800 euros in joint declarations. In addition, the maximum deductible expense has been increased by 10% for most of them. These deductions will affect 80% of taxpayers on the islands.


In the group related to housing, one of the most relevant is the deduction of up to 250 euros for the increase in interest on variable mortgages, which is intended to compensate for the increase in outlays on house payments for families. There is also a deduction of up to 440 euros for rental expenses for people who have had to move to another island for professional reasons. The Government also approved a deduction of up to 440 euros for rent for people under 36 years of age and a deduction of up to 150 euros for the cost of taking out insurance for non-payment of rent.


A deduction of up to 660 euros is contemplated for reasons of conciliation, reaching up to 40% of the costs of nursery, infant education centres, canteens, extracurricular activities or if a person is hired to look after children.

People who have a child studying at university or higher education level outside the islands will be entitled to a deduction of up to 1,760 euros and for the purchase of textbooks the deduction is extended to 220 euros per child. Deductions of up to 150 euros will also be available for people with children studying languages.

Other deductions

With regard to other types of tax benefits, the amount and limit of the deduction for donations to non-profit organisations has been increased, with up to 150 euros, and for the reception of people displaced by the war in Ukraine, with 150 euros for each person received.