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

Regulations: First Additional Provision. One and art. 2 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, April 21

Deduction amount

The amount of this deduction will be equivalent to the result of applying the tax rate of the first section of the autonomous scale (9 percent), on a base consisting of 10 percent 100 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 people, integrated into a family unit, choose to pay taxes jointly in the terms of the state regulations regulating 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 full regional 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 Personal Income Tax Law for the deduction will be the result of the joint self-assessment, but in the case of the double the amount provided for in article 57.1 of the Personal Income Tax Law will be taken (that is, 5,550 euros x 2 taxpayers = 11,100 euros) and with respect to the amounts in article 57.2 of the Personal Income Tax Law those derived from joint self-assessment.

Requirements for applying the deduction

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

1. Who have been permanently evicted from the properties where they resided, due to having 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 admitted by law, such as, for example, a registration certificate or rental contract, among others, it is proven that on September 19, 2021, the evicted taxpayers had their residence in said properties, with regardless of the time spent there prior to said date.

2. That the properties where their workplaces or means of subsistence were located 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 admitted by law, it be proven that on said date those properties constituted the taxpayer's place of work or his means of subsistence, regardless of the previous time in which they were so.

Temporal scope for the application of the deduction.

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