Canary Islands

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
By birth or adoption of children. For taxpayers with disabilities and those over 65 years of age. For fostering minors. For single-parent families. For daycare expenses. For large family. For dependent family members with disabilities. For personal, family and disability minimum for residents on the island of La Palma.	For investment in habitual residence. For energy rehabilitation works and renovation of the habitual residence. For works to adapt the habitual residence for people with disabilities. For rental of habitual residence. For leasing of a habitual residence linked to certain dación en pago operations.	For donations to descendants under 35 years of age for the acquisition or rehabilitation of their first habitual residence. For donations for the rehabilitation or conservation of the Historical Heritage of the Canary Islands. For donations and contributions for cultural, sporting, research or teaching purposes. For donations with ecological purposes. For donations to non-profit entities.	For study expenses in higher education of descendants outside the island of residence. For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and intermediate vocational training. For transfer of residence to another island to carry out an activity on one's own account or for someone else. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate of Cultural Interest. For unemployed taxpayers. For expenses on credit insurance premiums to cover non-payments of rental income for housing (lessor's deduction). Due to illness expenses. For illness expenses for residents on the island of La Palma. By uprooting. For the transfer of temporary and free use of properties published on the island of La Palma. Due to the increase in prices.