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Practical Guide to Income Tax 2025. Part 1.

Canary Islands

Province: Las Palmas
Territorial scope Activity Net performance index
Municipal terms of: Agaete, Moya, Las Palmas de Gran Canaria, Santa María de Guía de Gran Canaria and Teror. Beekeeping. 0.09
Potato. 0.13
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Agüimes, Aldea de San Nicolás (La), Artenara, Gáldar, Ingenio, Mogán and Valsequillo de Gran Canaria. Beekeeping. 0.09
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Antigua, Betancuria and Puerto del Rosario. Other agricultural products: Aloe vera. 0.19
Dairy sheep and goats. 0.13
Potato. 0.13
Olive products. 0.13
Horticultural products. 0.13
Horticultural products: Tropical pineapple. 0.13
Municipal terms of: Arrecife, Haría, San Bartolomé, Teguise, Tinajo, Tías and Yaiza. Horticultural products: Watermelon. 0.13
Horticultural products: Tomato. 0.13
Grapes for wine with DO 0.11
Municipal terms of: Arucas and Firgas. Beekeeping. 0.09
Potato. 0.13
Municipal terms of: Oliva (La). Dairy sheep and goats. 0.13
Potato. 0.13
Olive products. 0.13
Horticultural products. 0.13
Horticultural products: Tropical pineapple. 0.13
Municipal terms of: Bird and Tuineje. Other agricultural products: Aloe vera. 0.19
Potato. 0.13
Olive products. 0.13
Horticultural products. 0.13
Horticultural products: Tropical pineapple. 0.13
Municipal terms of: Saint Bartholomew of Tirajana. Beekeeping. 0.09
Citrus. 0.05
Non-citrus fruits. 0.07
Non-citrus fruits: Avocado. 0.07
Non-citrus fruits: Apricot. 0.07
Nuts: Almond. 0.05
Tropical fruits: Mango. 0.07
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Saint Bridget. Beekeeping. 0.09
Nuts: Almond. 0.09
Potato. 0.13
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Santa Lucía de Tirajana and Tejeda. Beekeeping. 0.09
Nuts: Almond. 0.05
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Telde. Beekeeping. 0.09
Nuts: Almond. 0.09
Olive products. 0.05
Grapes for wine with DO 0.11
Municipal terms of: Valleseco. Beekeeping. 0.09
Potato. 0.13
Olive products. 0.05
Municipal terms of: Vega de San Mateo. Beekeeping. 0.09
Nuts: Almond. 0.09
Potato. 0.13
Olive products. 0.05
Grapes for wine with DO 0.06
Province: Tenerife
Territorial scope Activity Net performance index
Municipal terms of: Agulo, Arafo, Buenavista del Norte, Candelaria, Garachico, Guancha (La), Güímar, Icod de los Vinos, Matanza de Acentejo (La), Orotava (La), Realejos (Los), Rosario (El), San Cristóbal de La Laguna, San Juan de la Rambla, Santa Cruz de Tenerife, Santa Úrsula, Sauzal (El), Silos (Los), Tacoronte, Tanque (El), Tegueste and Victoria de Acentejo (La). Grapes for wine with DO 0.16
Municipal terms of: Alajeró, Hermigua and Vallehermoso. Grapes for wine with DO 0.11
Municipal terms of: Border. Beekeeping. 0.09
Poultry farming. 0.03
Beef cattle. 0.05
Citrus. 0.09
Rabbit farming. 0.03
Non-citrus fruits. 0.13
Non-citrus fruits: Avocado. 0.13
Non-citrus fruits: Apple. 0.13
Tropical fruits: Mango. 0.13
Tropical fruits: Papaya. 0.13
Tropical fruits: Banana. 0.19
Other agricultural products: Aloe vera. 0.13
Dairy sheep and goats. 0.09
Potato. 0.09
Meat pig. 0.05
Olive products. 0.05
Horticultural products. 0.09
Horticultural products: Tropical pineapple. 0.09
Grapes for wine with DO 0.16
Municipal terms of: Fuencaliente de la Palma, Paso (El) and Villa de Mazo. Grapes for wine with DO 0.22
Municipal terms of: Garafía and Puntagorda. Citrus. 0.13
Municipal terms of: San Miguel de Abona and Vilaflor de Chasna. Potato. 0.13
Municipal terms of: San Sebastián de la Gomera and Valle Gran Rey. Grapes for wine with DO 0.06
Municipal terms of: Valverde. Beekeeping. 0.05
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. 0.05
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. 0.09
Citrus. 0.09
Rabbit farming. 0.03
Non-citrus fruits. 0.13
Non-citrus fruits: Avocado. 0.13
Non-citrus fruits: Fig. 0.13
Nuts: Almond. 0.09
Dairy sheep and goats. 0.09
Potato. 0.09
Meat pig. 0.07
Olive products. 0.13
Horticultural products. 0.13
Grapes for wine with DO 0.11