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Practical Income Manual 2019.

Canary Islands

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • Birth or adoption.
  • Daycare expenses.
  • For taxpayers with disabilities and those over 65 years of age.
  • Large family.
  • Fostering minors.
  • Single parent families.
  • Dependent family members with disabilities.
  • Investment in habitual residence.
  • For adaptation works in habitual residence due to disability.
  • For renting a habitual residence.
  • For energy rehabilitation works and renovation of the habitual residence.
  • For leasing of a habitual residence linked to certain dación en pago operations.
  • For leases at prices with social sustainability (landlord deduction).
  • For expenses on credit insurance premiums to cover non-payments of rental income for housing (lessor's deduction).
  • Donations to descendants for the acquisition or rehabilitation of their first habitual residence.
  • Donations with ecological purposes.
  • Donations for the rehabilitation or conservation of the Historical Heritage of the Canary Islands.
  • Donations and contributions for cultural, sports, research or teaching purposes.
  • Donations to non-profit entities with ecological purposes.
  • Study expenses in higher education of descendants outside the island of residence.
  • Study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and intermediate vocational training.
  • Transfer of residence to another island to carry out an activity for oneself or someone else.
  • Amounts destined for the restoration, rehabilitation or repair of real estate of Cultural Interest.
  • For unemployed taxpayers.
  • Illness expense.