Skip to main content
Practical Income Manual 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 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

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 on which they reside to any of the other islands of the Archipelago must be motivated by carrying out a work activity as an employee or an economic activity .

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

    Note: Non-compliance with any of the two previous requirements will result in the integration of the deducted amounts into the full regional quota for the year in which the non-compliance 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 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 full quota 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 of joint taxation, the deduction of 300 euros will be applied , in each of the two tax periods in which the deduction is applicable, for each of the taxpayers who transfer their residence in the terms previously mentioned, with the limit of the autonomous part of the full quota coming from income 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.