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Practical manual for Income Tax 2021.

For taxpayers with disabilities and those over 65 years of age

Regulations: Art. 11 Revised Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes , approved by Legislative Decree 1/2009, of April 21.

Amount of deduction

  • 300 euros for each taxpayer with a degree of disability equal to or greater than 33% .

  • 120 euros for each taxpayer over 65 years of age .

    Attention: both amounts are compatible with each other.

  • The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31).

Conditions for applying the deduction

That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates is not greater than :

  • 39,000 euros in individual taxation.
  • 52,000 euros in joint taxation .