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Practical Income Manual 2022.

By unemployed taxpayers

Regulations: Fourth Additional Provision. Thirteen Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Note: The conditions and amounts indicated below for this deduction will apply in the 2022 and 2023 tax periods, replacing those provided for in article 16 bis of this consolidated Text.

Amount and requirements for applying the deduction

120 euros for taxpayers who receive unemployment benefits.

Requirements and other conditions for the application of the deduction

  • Have habitual residence in the Canary Islands .

  • Be unemployed for more than six months of the tax period corresponding to the year 2022.

    Note: In the case of joint taxation, each of the taxpayers integrated into the family unit who is in the indicated situation of unemployment and has their habitual residence in the Canary Islands may benefit from this deduction.

  • The sum of the full income from work, boxes [0012] of the declaration, must be in fiscal year 2022 greater than 11,200 euros and equal to or less than 22,000 euros both in individual taxation and in joint taxation.

    These amounts will be the equivalent for each tax period in the regulations governing Personal Income Tax for the purposes of the obligation to declare.

  • The sum of the general tax base and savings , excluding the part corresponding to work income, may not exceed the amount of 1,600 euros .

    This amount will be determined by adding the amounts in boxes [0435] and [0460] of the declaration and subtracting from its result the amount entered in box [0025] of Section A corresponding to " Income from Work", of the declaration.