Autonomous Community of the Canary Islands
Taxpayers who had their habitual residence in the Canary Islands Autonomous Community in 2024 may apply the following regional deductions:
- For donations with ecological purposes
- For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands
- For donations and contributions for cultural, sports, research or teaching purposes
- For donations to non-profit organizations
- Documentary justification of the previous regional deductions for donations
- For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest
- For higher education expenses
- For non-higher education expenses
- For moving the habitual residence to another island of the Archipelago to carry out an employed work activity or an economic activity
- For cash donations to descendants or adopted children under 35 years of age for the acquisition or renovation of their primary residence
- 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 childcare expenses
- For large family
- For investment in primary residence
- For energy rehabilitation works of the habitual residence
- For works to adapt the habitual residence for people with disabilities
- For rent of habitual residence
- For leasing of habitual residence linked to certain transactions of payment in kind
- For expenses arising from the adaptation of a property for rental as a habitual residence
- For expenses on credit insurance premiums to cover non-payment of rent on housing leases (landlord deduction)
- For the placing of homes on the rental market for habitual residences
- For unemployed taxpayers
- For illness expenses (general)
- For dependent family members with disabilities
- For contributions paid to Social Security for the hiring of domestic employees
- Common limits and formal obligations to apply deductions