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Practical Income Manual 2022.

For taxpayers with disabilities and those over 65 years of age

Regulations: Fourth Additional Provision. Four 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 with those provided for in article 11 of the consolidated text.

Deduction amount

  • 360 euros for each taxpayer with a degree of disability equal to or greater than 33 per 100 .

  • 144 euros for each taxpayer over 65 years old .

    Attention: Both amounts are compatible with each other.

  • The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31 ).

Conditions for applying the deduction

That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to deduction arises does not exceed :

  • 42,900 euros in individual taxation.

  • 57,200 euros in joint taxation .