Canary Islands

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
By birth or adoption. 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 dependent family members with disabilities.	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 rental of habitual residence. For leasing of a habitual residence linked to certain transactions involving payment in kind.	For donations to descendants for the acquisition or rehabilitation of their first habitual residence. For donations for the rehabilitation or conservation of the Historical Heritage of the Canary Islands. For donations and contributions for cultural, sporting, research or teaching purposes. Donations for ecological purposes. For donations to non-profit organizations.	For higher education study expenses of descendants outside the island of residence. For study expenses in early childhood education, primary education, compulsory secondary education, high school and intermediate vocational training. For moving residence to another island to carry out an activity on one's own or for another's account. For amounts allocated by their holders to the restoration, rehabilitation or repair of real estate of Cultural Interest. For unemployed taxpayers. For expenses in credit insurance premiums to cover non-payment of rent on housing leases (landlord deduction). For illness expenses.