Regional Tax Deduction for Descendants with Disabilities in Balearic IRPF

Procedure managed by Agencia Tributaria de las Islas Baleares (ATIB) that provides access to: Direct financial deduction applied to the regional portion of the annual income tax return.

Requirements

• •Minimum disability degree of 33% for the dependent descendant
• •stable tax residency in the Balearic Islands.

Steps to follow

1. 1Review the mandatory requirements and prepare the necessary public medical reports.
2. 2Access the competent authority: Agencia Tributaria de las Islas Baleares (ATIB).
3. 3Submit the application by filling out the official form (online or in person).
4. 4Key tip for this step: Ensure you explicitly mark the descendant disability degree in the AEAT web draft so that the system calculates the Balearic tax portion.

Required documents

• •Official clinical reports (Neuropediatrics / Psychiatry from the public health service).
• •Family Record Book (Libro de Familia) or birth certificate of the minor.
• •DNI / NIE of the minor (if available) and of the legal guardians.
• •Previous disability or dependency determinations (if applicable to the procedure).

Where to file it

Agencia Tributaria de las Islas Baleares (ATIB)

• •Telemático (Sede Electrónica)
• •Presencial (Oficinas de Registro / Ventanilla Única)