Good to know · Taxes

Balearic IRPF deduction: tenant rent deduction for specific groups (under-36, disability, large family)

Tenants renting their habitual home in the Balearic Islands can deduct 15% of rent paid, up to 400 euros/year, if under 36, disabled (65%+ physical/sensory or 33%+ psychic), or part of a large family, subject to income limits and a deposit-lodged-with-IBAVI condition.

Official page

Manual práctico Renta 2020 - Cap. 17 Deducciones autonómicas - Illes Balears - Arrendamiento vivienda habitual a favor de determinados colectivos

Last checked

15 Oct 2026