Skip to main content
Practical Income Manual 2022.

Maximum deduction limit

The amount of the deduction for income obtained on the island of La Palma may not exceed in any case 60 per 100 of the part of the sum of the full state contributions and regional tax .

Attention : The total amount of the deduction due to income obtained on the island of La Palma will be entered in box [1847] of Annex A.5 of the declaration.