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Practical manual for Income Tax 2021.

Canary Islands

ProvinceTerritorial scopeActivityNet performance index

Las Palmas

Municipal terms of: Arucas, Firgas, Mogan, Santa Brigida, Santa Maria de Guia de Gran Canaria, Teror, Valleseco and Vega de San Mateo

Potato

0.13

Municipal terms of the island of: FUERTEVENTURA

Other agricultural products: Aloe vera

0.19

Potato

0.13

Olive products

0.13

Horticultural products (including tropical pineapple)

0.13

Santa Cruz de Tenerife

Municipal terms of the island of: The iron

Forages

0.19

Non-citrus fruits

0.26

Non-citrus fruits: Fig

0.19

Nuts: Almond

0.13

Grapes for wine with DO

0.11

Municipal terms of: Barlovento, Hermigua and Valle Gran Rey

Grapes for wine with DO

0.16

Municipal terms of: Fuencaliente of La Palma and Santiago del Teide

Tropical fruits: Banana

0.26

Municipal terms of: Step (The)

Tropical fruits: Banana

0.26

Tropical fruits: Avocado

0.13

Municipal terms of: The Aridane Plains (Los) and Tazacorte

Tropical fruits: Banana

0.19

Tropical fruits: Avocado

0.13

Municipal terms of: Tijarafe

Tropical fruits: Avocado

0.13

Grapes for wine with DO

0.16

Municipal terms of: Garafia and Puntagorda

Tropical fruits: Avocado

0.13

Municipal terms of: Adeje

Grapes for wine with DO

0.11

Municipal terms of: Arico and Fasnia

Non-citrus fruits: Apple and pear

0.26

Municipal terms of: Arona, Garachico, Guancha (La), Icod de los Vinos and San Juan de la Rambla

Horticultural products

0.05

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

Tropical fruits: Avocado

0.26

Non-citrus fruits: Apple and pear

0.19

Horticultural products

0.13

Municipal terms of: Guía de Isora

Flowers and ornamental plants

0.06

Horticultural products: Zucchini

0.13

Horticultural products: Pepper and tomato

0.09

Grapes for wine with DO

0.16

Municipal terms of: Orotava (The) and Realejos (The)

Non-citrus fruits: Apple and pear

0.19

Horticultural products

0.09

Municipal terms of: Cross port

Horticultural products

0.09

Municipal terms of: Vilaflor de Chasna

Non-citrus fruits: Apple and pear

0.26

Horticultural products

0.05