10.5.13. For unemployed taxpayers

Amount

Taxpayers receiving unemployment benefits will be able to deduct 120 euros .

That you are unemployed for more than six months of the tax period.

In joint taxation, the deduction will be applicable when the spouse with the higher taxable base resides in the Canary Islands and the other non-resident spouse is unemployed for more than 6 months and meets the limits of employment income and taxable bases required by the rule.
That the sum of the total employment income is greater than 15,876 euros and equal to or less than 22,000 euros, both in individual and joint taxation.
That the sum of the general tax base and savings, excluding the part corresponding to employment income, does not exceed the amount of 1,600 euros.

If you have been unemployed for more than 6 months during the year, you will tick the box provided for this purpose.