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Practical manual for Income Tax 2022.

For unemployed taxpayers

Regulations: Additional Provision Four. Thirteen Consolidated 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

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

Amount and requirements for applying the deduction

120 euros for taxpayers receiving unemployment benefits.

Requirements and other conditions for the application of the deduction

  • Have habitual residence in the Canary Islands .

  • Being 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 in the family unit who is unemployed and has their habitual residence in the Canary Islands may benefit from this deduction.

  • The sum of the gross income from work, boxes [0012] of the declaration, must be in the 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 for each tax period the equivalent in the regulations governing IRPF for the purposes of the obligation to declare.

  • The sum of the general tax base and savings , excluding the part corresponding to employment 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 the result the amount entered in box [0025] of Section A corresponding to "Work Income" of the declaration.