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Regional taxes affecting residents (IRPF scale, ITP, ISD)

The Balearic Islands set their own regional IRPF scale and rates for ITP on resale property; the tax agency is the Agencia Tributaria de les Illes Balears (ATIB).

Why it matters
Your combined IRPF rate and purchase taxes depend on the region you reside in.
When
At annual tax filing or when buying a resale property or receiving an inheritance/gift.
Official page
Tributos cedidos Baleares
Last checked
7 Oct 2026

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