Autonomous Community of the Canary Islands
Taxpayers who in 2025 had their habitual residence in the territory of the Autonomous Community of the Canary Islands 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
- By investment in the acquisition of shares and social participations of new or recently created entities
- 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