Annotated list of heterobasidiomycetous fungi for the Iberian Peninsula and Balearic Islands

The generic, specific and intraspecific taxa of heterobasidiomycetous fungi recorded for the Iberian Peninsula (Portugal, Spain) and the Balearic Islands are compiled. For easier consultation the orders, genera and species have been arranged alphabetically and each taxon contains information on nomenclature, chorology and substrates, as well as data on herbaria and, in some instances, additional notes and observations.