Skip to main content
Form 100. Personal Income Tax Return 2025

10.5. Canary Islands

  1. 10.5.1. For donations with ecological purposes
  2. 10.5.2. For donations for the rehabilitation and conservation of the historical heritage of the Canary Islands
  3. 10.5.3. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest
  4. 10.5.4. For higher education expenses
  5. 10.5.5. For moving the habitual residence to another island of the archipelago to carry out an activity as an employee or an economic activity
  6. 10.5.6. By birth or adoption of children
  7. 10.5.7. For taxpayers with disabilities and those over 65 years of age
  8. 10.5.8. For childcare expenses
  9. 10.5.9. For large family
  10. 10.5.10. For investment in primary residence
  11. 10.5.11. For works to adapt the habitual residence due to disability
  12. 10.5.12. For rent of habitual residence
  13. 10.5.13. For unemployed taxpayers
  14. 10.5.14. For donations and contributions for cultural, sports, research or teaching purposes
  15. 10.5.15. For donations to non-profit organizations
  16. 10.5.16. For non-higher education expenses
  17. 10.5.17. For fostering minors
  18. 10.5.18. For single-parent families
  19. 10.5.19. For energy rehabilitation works of the habitual residence
  20. 10.5.20. For illness expenses
  21. 10.5.21. For dependent family members with disabilities
  22. 10.5.22. For leasing of habitual residence linked to certain transactions in payment in kind
  23. 10.5.23. For expenses in credit insurance premiums to cover non-payments of rental income
  24. 10.5.24. For expenses arising from the adaptation of a property for rental as a habitual residence
  25. 10.5.25. For the placing of homes on the rental market for habitual residences
  26. 10.5.26. For contributions paid to Social Security for the hiring of domestic employees
  27. 10.5.27. By investment in the acquisition of shares and social participations of new or recently created entities