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Practical Income Manual 2021.

Canary Islands

Due to personal and family circumstances

Relative to habitual residence

By donations and donations

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 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