10.5.14. By unemployed taxpayers

Amount

Taxpayers who receive unemployment benefits may deduct 120 euros .

That the taxpayer has his habitual residence in the Canary Islands.
Who is unemployed for more than six months of the tax period.
That the sum of the full income from work is greater than 11,200 euros and equal to or less than 22,000 euros, both in individual taxation and in joint taxation. These amounts will be the equivalent for each tax period in the regulations governing the Personal Income Tax for the purposes of the obligation to declare.
That the sum of the general tax base and savings, excluding the part corresponding to work income, does 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 during the year.