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Form 100. 2019 Personal Income Tax return

10,5,14. For unemployed taxpayers

Taxpayers who receive unemployment benefits can deduct 100 euros.


  • Have a primary residence in the Canary Islands.

  • Be unemployed for more than six months of the tax period.

  • The sum of the total earned income must be greater than 14,000 euros and equal to or less than 22,000 euros, both in individual and joint taxation. These amounts will be the equivalent of the obligation to declare in the Personal Income Tax regulations for each tax period.

  • The sum of the general tax base and the savings, excluding the part corresponding to earned income, may not exceed the amount of 1,600 euros.


A window will open for data capture, indicating whether more than 2019 months have been unemployed in 6.