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Practical manual for Income Tax 2020.

Canary Islands

ProvinceTerritorial scopeActivityNet performance index

Las Palmas

Municipal terms of: The towns of Artenara, Firgas, Galdar, Moya, Santa Brigida, Santa Maria de Guia de Gran Canaria, Tejeda, Teror, Valleseco and Vega de San Mateo are all within easy reach.

Potato

0.13

Municipal terms of: Village of Saint Nicholas (The)

Tropical fruits: Papaya

0.07

Municipal terms of the island of: FUERTEVENTURA

Other agricultural products: Aloe vera

Potato

Horticultural products (including tropical pineapple)

Olive products

0.19

0.13

0.13

0.13

Municipal terms of the island of: LANZAROTE

Horticultural products: Onion

Cereals (including corn)

Legumes

Grapes for wine with DO

Grapes for wine without DO

0.13

0.05

0.05

0.11

0.09

SC Tenerife

Municipal terms of: Adeje

Citrus

Subtropical fruits

Tropical fruits: Avocado

Tropical fruits: Banana

Other agricultural products: Aromatic plants

Potato

Horticultural products: Tomato

Horticultural products

0.09

0.26

0.13

0.07

0.13

0.13

0.09

0.05

Municipal terms of: Eagle

Tropical fruits: Banana

Potato

0.19

0.13

Municipal terms of: Arona, Granadilla de Abona and San Miguel de Abona

Citrus

Non-citrus fruits

Tropical fruits: Banana

Other agricultural products: Aromatic plants

Potato

Horticultural products: Lettuce

Horticultural products

0.13

0.19

0.19

0.19

0.13

0.18

0.13

Municipal terms of: Fuencaliente de la Palma, Paso (El), Puntagorda and Tijarafe

Grapes for wine with DO

Grapes for wine without DO

0.16

0.13

Municipal terms of: Guancha (The)

Potato

Horticultural products

0.13

0.18

Municipal terms of: Saint Christopher of La Laguna

Tropical fruits: Avocado and banana

Potato

Horticultural products

0.19

0.13

0.13

Municipal terms of: Acentejo Massacre (The), Santa Ursula, Sauzal (The), Tacoronte and Victoria de Acentejo (The)

Tropical fruits: Avocado and banana

Potato

Horticultural products

0.07

0.18

0.18

Municipal terms of: Orotava (The), Puerto de la Cruz and Realejos (The)

Cereals: Oatmeal

Citrus

Non-citrus fruits

Tropical fruits: Avocado and banana

Legumes: Lupins

Other agricultural products: Nurseries

Potato

Horticultural products

0.13

0.09

0.26

0.07

0.05

0.26

0.05

0.05

Municipal terms of: Saint John of the Rambla

Tropical fruits: Banana

Potato

0.26

0.09

Municipal terms of: Tegueste

Tropical fruits: Avocado

Potato

0.19

0.13

Municipal terms of: Valle Gran Rey and Vallehermoso

Tropical fruits: Banana

0.19

Municipal terms of: Vilaflor de Chasna

Citrus

Non-citrus fruits

Potato

Horticultural products: Lettuce

0.13

0.19

0.13

0.18

Municipal terms of the island of: THE IRON

Nuts: Almond

Forages

Non-citrus fruits: Figs

Non-citrus fruits

Grapes for wine with DO

Grapes for wine without DO

0.09

0.13

0.13

0.26

0.11

0.09