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 may make a deduction in the full regional quota equivalent to the result of applying the tax rate of the first section of the regional 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 whenever any of the following situations occur:

• Who have been permanently evicted from the properties where they lived, due to having 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 admitted by law, such as a registration certificate or rental contract, among others, that on said date they had their residence in those properties, regardless of the length of time they stayed there. prior to said date.

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

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

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

Completion

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