Good to know · Taxes

Balearic IRPF deduction: landlord 'other expenses' on permanent rental housing

Landlords can deduct 50% of qualifying running costs (repairs, community fees, IBI, lease formalization, energy certificate) on Balearic rental housing, capped at 1,500 euros/year (1,800 euros if at least one unit is sub-let to the regional government under a program like Alquiler Seguro).

Official page

Manual de ayuda IRPF 2025 - Cumplimentación deducciones autonómicas Illes Balears - Arrendador vivienda permanente

Last checked

15 Oct 2026