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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For unemployed taxpayers

Regulations: Art. 16 bis Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount and requirements for applying the deduction

120 euros for taxpayers receiving unemployment benefits.

Requirements and other conditions for the application of the deduction

  • Being unemployed during more than six months of the tax period.

    Note: In the case of joint taxation, each of the taxpayers integrated into the family unit who are in the indicated situation of unemployment may benefit from this deduction, even if they do not have their habitual residence in the Canary Islands.

  • The sum of the total returns from labor, boxes [0003], [0007], [0008], [0024], [0009] and [0010] of the declaration, it must be in the fiscal year greater than 15,876 euros and equal to or less than 22,000 euros both in individual and joint taxation.

  • The sum of the general tax base and savings , excluding the part corresponding to employment income, may not exceed the amount of 1,600 euros .

    This amount will be determined by adding the amounts in boxes [0435] and [0460] of the declaration and subtracting from the result the amount entered in box [0025] of Section A corresponding to "Work Income" of the declaration.