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Form 100. Personal Income Tax Declaration 2019

10.5.14. By unemployed taxpayers

Taxpayers who receive unemployment benefits may deduct 100 euros .


  • Have habitual residence in the Canary Islands.

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

  • The sum of the full income from work 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 equivalent to the obligation to declare in the Personal Income Tax regulations for each tax period.

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


A data capture window will open in which you must indicate whether you have been unemployed for more than 6 months in 2019.