For taxpayers with disabilities and those over 65 years of age
Regulations: Additional Provision Four. Four 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, of April 21
Note: The conditions and amounts indicated below for this deduction will apply in the 2022 and 2023 tax periods , replacing with those provided for in article 11 of the Consolidated Text. Therefore, this is the last exercise in which they will be applicable.
Amount of deduction
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360 euros for each taxpayer with a degree of disability equal to or greater than 33% .
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144 euros for each taxpayer over 65 years of age .
Attention: both amounts are compatible with each other.
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The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31).
Conditions for applying the deduction
That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates is not greater than :