10.5.28. For personal, family and disability minimum for residents on the island of La Palma

This deduction will not be applicable to taxpayers who died before September 19, 2021.

Taxpayers with habitual residence in 2021 on the island of La Palma will be able to make a deduction in the autonomous full rate equivalent to the result of applying the tax rate of the first section of the autonomous scale, on a base consisting of 10% of each of the amounts corresponding to the taxpayer's minimum and the minimums for descendants, ascendants and disabilities regulated in the Personal Income Tax Law, provided that any of the following situations occur:

• That they have been permanently evicted from the properties where they resided, because they have been destroyed, uninhabitable or inaccessible, as a result of the volcanic eruption that began on September 19, 2021.

  Evicted taxpayers must prove, by any means of proof admissible by law, such as a registration certificate or rental contract, among others, that they were residing in those properties on that date, regardless of the length of time they lived there prior to that date.

• That the buildings where their workplaces or means of subsistence were located have been destroyed, uninhabitable or permanently inaccessible, as a result of the volcanic eruption that began on September 19, 2021.

  They will have to prove, by any means of proof admissible in law, that on that date those properties constituted the taxpayer's place of work or means of subsistence, regardless of the previous time in which they had been.

This deduction will be applicable exclusively in the years 2021 and 2022.

Completion

If you meet the requirements to be entitled to the deduction, check the box provided for this purpose.