Hi,

Thank you for your answer i revert it. 

For Eivissa i used the following source: https://commons.wikimedia.org/wiki/File:Barris_d%27Eivissa.svg

During my research, I discovered that until a few days ago, a similar version was also available on the Ajuntament d'Eivissa website:
https://web.archive.org/web/20130618083911/https://www.eivissa.es/portal/images/stories/BARRIS.gif

Boundaries (9/10) seems to exist on the Illes Balears. For example, in Palma de Mallorca: https://pmi.palmademallorca.es/cartografia_palma/districtes/Palma_districtes_barris.pdf

Regards