- 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 personal, family and disability minimum for residents on the island of La Palma. Applicable from 09-19-2021
- For investment in habitual 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 dación en pago operations.
- For donations to descendants under 35 years of age 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 with ecological purposes.
- For donations to non-profit entities.
- For study expenses in higher education of descendants outside the island of residence.
- For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and intermediate vocational training.
- For transfer of residence to another island to carry out an activity on one's own account or for someone else.
- For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate of Cultural Interest.
- For unemployed taxpayers.
- For expenses on credit insurance premiums to cover non-payments of rental income for housing (lessor's deduction).
- Due to illness expenses.
- For illness expenses for residents on the island of La Palma. Applicable from 09-19-2021
- By uprooting. Applicable from 09-19-2021
- For the transfer of temporary and free use of properties published on the island of La Palma. From 09-19-2021