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Practical manual for Income Tax 2022.

For moving the habitual residence to another island of the Archipelago to carry out an employed work activity or an economic activity

Regulations:  Art. 8 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

300 euros in the tax period in which the change of residence occurs and in the following one.

Requirements and other conditions for the application of the deduction

  • The transfer of the habitual residence from the island where you reside to any of the other islands of the Archipelago must be motivated by the performance of an employment activity for another party or an economic activity .

  • To consolidate the right to the deduction , the taxpayer must remain on the destination island during the year in which the transfer occurs and the following three .

    Note: Failure to comply with any of the two previous requirements will result in the deducted amounts being included in the regional tax rate for the year in which the failure occurs, with the corresponding late payment interest.

  • That is the sum of the general tax base and the savings tax base. boxes [ 0435 ] and [ 0460 ] of the declaration corresponding to the fiscal year in which the right to the deduction originates, is not greater than :

    • - 39,000 euros in individual taxation.

    • - 52,000 euros in joint taxation.

Maximum deduction limit

The amount of the deduction may not exceed the autonomous part of the total quota derived from income from work and economic activities in each of the two years in which the deduction is applicable.

Particularities in case of joint taxation

In the case joint taxation the deduction of 300 euros will be in each of the two tax periods in which deduction is applicable, for each of the taxpayers who move their residence in the terms mentioned above up the limit of the regional portion of the full tax rate from work and economic activities that corresponds to the taxpayers who generate the right to apply the deduction.

When both spouses have moved their residence to another island to carry out an activity, the limit of the deduction in joint taxation is calculated jointly for both.