Skip to main content
Practical manual for Income Tax 2024. Part 1

Canary Islands

Province: Las Palmas
Territorial scope Activity Net performance index
Municipal terms of: Agaete, Agüimes, San Nicolás Village (La), Artenara, Ingenio, Mogán and Santa Lucía de Tirajana. Olive products. 0.05
  Grapes for wine with DO 0.11
Municipal terms of: Arrecife, Haría, San Bartolomé, Teguise, Tinajo, Tías and Yaiza. Beef cattle. 0.05
Sheep and goat meat. 0.05
Meat pig. 0.05
Tubers: Sweet potato. 0.13
Grapes for wine with DO 0.16
Municipal terms of: Firgas. Potato. 0.13
Municipal terms of: The town of Teror is a municipality in the province of Gran Canaria, in the autonomous community of Teror, in the autonomous community of Gran Canaria. Potato. 0.13
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Saint Bartholomew of Tirajana. Citrus. 0.05
Non-citrus fruits: Apricot. 0.07
Nuts: Almond. 0.05
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Saint Bridget, Telde and Vega de San Mateo. Nuts: Almond. 0.05
Potato. 0.13
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Tejeda. Nuts: Almond. 0.05
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Valleseco. Potato. 0.13
Olive products. 0.05
Province: Tenerife
Territorial scope Activity Net performance index
Municipal terms of: Adeje and Santiago del Teide. Non-citrus fruits: Avocado. 0.19
Tropical fruits: Banana. 0.26
Municipal terms of: Agulo, Hermigua, San Sebastian de la Gomera, Valle Gran Rey and Vallehermoso. Non-citrus fruits: Avocado. 0.26
Tropical fruits: Mango. 0.26
Grapes for wine with DO 0.16
Municipal terms of: Alajeró. Grapes for wine with DO 0.16
Municipal terms of: Arafo. Non-citrus fruits. 0.26
Potato. 0.18
Grapes for wine with DO 0.16
Municipal terms of: Arico. Grapes for wine with DO 0.22
Municipal terms of: Arona. Potato. 0.18
Grapes for wine with DO 0.22
Municipal terms of: Windward, Fuencaliente de la Palma and Garafía. Non-citrus fruits: Avocado. 0.26
Municipal terms of: The town of Silos is a small town in the province of Tenerife, in the province of Tenerife, in the province of Tenerife. Cereals. 0.13
Non-citrus fruits. 0.19
Potato. 0.13
Grapes for wine with DO 0.16
Municipal terms of: Candelaria, Fasnia and Güímar. Non-citrus fruits. 0.26
Grapes for wine with DO 0.22
Municipal terms of: Border. Beekeeping. 0.09
Poultry farming. 0.03
Beef cattle. 0.03
Citrus. 0.09
Rabbit farming. 0.03
Non-citrus fruits. 0.07
Non-citrus fruits: Avocado. 0.13
Non-citrus fruits: Apple. 0.07
Tropical fruits: Mango. 0.07
Tropical fruits: Papaya. 0.13
Tropical fruits: Banana. 0.13
Other agricultural products: Aloe vera. 0.13
Dairy sheep and goats. 0.09
Potato. 0.05
Meat pig. 0.05
Olive products. 0.09
Horticultural products. 0.05
Horticultural products: Tropical pineapple. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Granadilla de Abona, San Miguel de Abona and Vilaflor de Chasna. Potato. 0.13
Grapes for wine with DO 0.16
Municipal terms of: Guide of Isora. Non-citrus fruits: Avocado. 0.19
Tropical fruits: Banana. 0.26
Horticultural products. 0.18
Municipal terms of: Saint Christopher of La Laguna. Cereals. 0.13
Citrus. 0.13
Non-citrus fruits. 0.19
Non-citrus fruits: Avocado. 0.13
Tropical fruits: Banana. 0.19
Potato. 0.09
Horticultural products. 0.09
Grapes for wine with DO 0.16
Municipal terms of: Acentejo Massacre (The). Non-citrus fruits. 0.19
Non-citrus fruits: Avocado. 0.13
Potato. 0.05
Grapes for wine with DO 0.16
Municipal terms of: Orotava (The) and Realejos (The). Cereals. 0.13
Flowers and ornamental plants. 0.06
Non-citrus fruits. 0.19
Non-citrus fruits: Avocado. 0.13
Tropical fruits: Banana. 0.26
Potato. 0.09
Horticultural products. 0.09
Grapes for wine with DO 0.16
Municipal terms of: Puerto de la Cruz. Non-citrus fruits: Avocado. 0.13
Tropical fruits: Banana. 0.26
Municipal terms of: Puntagorda. Non-citrus fruits: Avocado. 0.19
Grapes for wine with DO 0.22
Municipal terms of: Rosary (The). Cereals. 0.13
Citrus. 0.13
Non-citrus fruits. 0.19
Non-citrus fruits: Avocado. 0.19
Potato. 0.09
Horticultural products. 0.09
Grapes for wine with DO 0.16
Municipal terms of: Saint John of the Rambla. Cereals. 0.13
Non-citrus fruits. 0.19
Potato. 0.09
Horticultural products. 0.09
Grapes for wine with DO 0.16
Municipal terms of: Santa Ursula, Sauzal (El), Tacoronte and Victoria de Acentejo (La). Cereals. 0.13
Non-citrus fruits. 0.19
Non-citrus fruits: Avocado. 0.13
Potato. 0.05
Grapes for wine with DO 0.16
Municipal terms of: Tegueste. Cereals. 0.13
Citrus. 0.13
Non-citrus fruits. 0.19
Non-citrus fruits: Avocado. 0.13
Potato. 0.09
Horticultural products. 0.05
Grapes for wine with DO 0.16
Municipal terms of: Tijarafe. Non-citrus fruits: Avocado. 0.26
Grapes for wine with DO 0.16
Municipal terms of: Valverde. Beekeeping. 0.09
Poultry farming. 0.09
Beef cattle. 0.05
Citrus. 0.09
Rabbit farming. 0.05
Non-citrus fruits. 0.19
Non-citrus fruits: Avocado. 0.13
Non-citrus fruits: Plum. 0.13
Non-citrus fruits: Fig. 0.13
Non-citrus fruits: Apple. 0.13
Non-citrus fruits: Pear. 0.07
Nuts: Almond. 0.09
Tropical fruits. 0.19
Other agricultural products: Aloe vera. 0.19
Dairy sheep and goats. 0.13
Potato. 0.05
Meat pig. 0.03
Olive products. 0.18
Horticultural products. 0.09
Horticultural products: Tropical pineapple. 0.09
Grapes for wine with DO 0.16
Municipal terms of: Pine forest of El Hierro (The). Beekeeping. 0.13
Poultry farming. 0.05
Beef cattle. 0.07
Cereals. 0.05
Citrus. 0.05
Rabbit farming. 0.05
Non-citrus fruits. 0.13
Non-citrus fruits: Avocado. 0.13
Non-citrus fruits: Fig. 0.07
Nuts: Almond. 0.09
Dairy sheep and goats. 0.09
Potato. 0.09
Meat pig. 0.03
Olive products. 0.13
Horticultural products. 0.13
Grapes for wine with DO 0.11