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Form 100. Personal Income Tax Return 2019

10.5. Canary Islands

The following deductions may be applied to the autonomous part of the full tax rate of taxpayers residing in the Autonomous Community of the 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 study 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. For cash donations to descendants or adopted children under 35 years of age for the acquisition or rehabilitation of their first habitual residence
  7. 10.5.7. By birth or adoption of children
  8. 10.5.8. For taxpayers with disabilities and those over 65 years of age
  9. 10.5.9. For daycare expenses
  10. 10.5.10.For large families
  11. 10.5.11. For investment in primary residence
  12. 10.5.12. For works to adapt the habitual residence due to disability
  13. 10.5.13. For rent of habitual residence
  14. 10.5.14. For unemployed taxpayers
  15. 10.5.15. For donations and contributions for cultural, sports, research or teaching purposes
  16. 10.5.16. For donations to non-profit organizations
  17. 10.5.17. for educational study expenses
  18. 10.5.18. For fostering minors
  19. 10.5.19. For single-parent families
  20. 10.5.20. For energy rehabilitation works and home renovation
  21. 10.5.21. For illness expenses
  22. 10.5.22. For dependent family members with disabilities
  23. 10.5.23 For the lease of a habitual residence linked to certain transactions in payment in kind
  24. 10.5.24 For leases at socially sustainable prices, the lessor
  25. 10.5.25 For expenses in credit insurance premiums to cover non-payments