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Practical manual for Income Tax 2022.

For personal, family and disability minimum for residents on the island of La Palma

Regulations: First Additional Provision. One and art. 2 Revised 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

Amount of deduction

The amount of this deduction will be equivalent to the resulting from applying the tax rate of the first section of the autonomous scale (9 percent), on a base consisting of 10 percent of each of the amounts corresponding to the taxpayer's minimum and the minimums for descendants, ascendants and disability referred to in articles 57, 58, 59 and 60 of the Personal Income Tax Law .

In accordance with article 2.3. of the consolidated text, when persons, integrated into a family unit, choose to pay taxes jointly under the terms of the state regulations governing personal income tax, the regional deductions provided for in this consolidated text that will be attributed to the family unit will be those that would have corresponded to each taxpayer if they had opted for individual taxation, although the limits contemplated therein will refer to the regional integral quota corresponding to joint taxation.

Therefore, this deduction will be calculated taking into account, with respect to the minimums for descendants, ascendants and disability , the amounts resulting from the joint self-assessment; and regarding the amount for the minimum of the taxpayer , it will be necessary to differentiate whether the family unit is single-parent or two-parent: in the first case, the amount to be taken into account by article 57.1 and 2 of the IRPF Law for the deduction, will be the result of the joint self-assessment, but in the case of the biparental, double the amount provided for in article 57.1 of the IRPF Law will be taken, (that is, 5,550 euros x 2 taxpayers = 11,100 euros) and with respect to the amounts of article 57.2 of the IRPF Law those derived from the joint self-assessment.

Requirements for applying the deduction

This deduction may only be applied by taxpayers with habitual residence in 2022 on the island of La Palma in which any of the following situations occur:

  1. That they have been permanently evicted from the properties where they resided, as they have been destroyed, uninhabitable or inaccessible as a result of the volcanic eruption that began on September 19, 2021.

    It will be necessary that, by any means of proof admissible by law, such as, for example, a registration certificate or rental contract, among others, it be proven that on September 19, 2021, the evicted taxpayers were residing in said properties, regardless of the length of time they were there prior to said date.

  2. That the buildings where their workplaces or means of subsistence were located have been destroyed, made uninhabitable or inaccessible as a result of the volcanic eruption that began on September 19, 2021.

    It will be necessary to prove, by any means of proof admissible in law, that on that date these properties constituted the taxpayer's place of work or means of subsistence, regardless of the previous time in which they had been.

Time frame for the application of the deduction.

This deduction will be applicable exclusively in the fiscal years 2021 and 2022 . Therefore, this is the last exercise in which it will be applicable.