Autonomous Community of the Canary Islands
- For donations with ecological purposes
- For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands
- For donations and contributions for cultural, sports, research or teaching purposes
- For donations to non-profit entities with ecological purposes
- Documentary justification of the previous regional deductions for donations
- For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest
- For study expenses
- For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and mid-level vocational training
- For moving the habitual residence to another island of the Archipelago to carry out an employed work activity or an economic activity
- For cash donations to descendants or adoptees under 35 years of age for the acquisition or rehabilitation of their first habitual home
- By birth or adoption of children
- For taxpayers with disabilities and those over 65 years of age
- For fostering minors
- For single-parent families
- For daycare expenses
- For large family
- For investment in primary residence
- For energy rehabilitation works and renovation of the habitual residence
- For works to adapt the habitual residence for people with disabilities
- For rent of habitual residence
- For leasing of habitual residence linked to certain transactions of payment in kind
- For leases at prices with social sustainability (lessor deduction)
- For expenses on credit insurance premiums to cover non-payment of rent on housing leases (landlord deduction)
- For unemployed taxpayers
- Due to illness expenses
- For dependent family members with disabilities
- Common limits and formal obligations to apply deductions