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Specific guide for Income Tax 2025 for people over 65 years of age

Autonomous Community of the Canary Islands

For taxpayers with disabilities and those over 65 years of age

Regulations: Article 11 of the 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 of deduction

  • 400 euros for each taxpayer with a degree of disability equal to or greater than 33 percent.

  • 160 euros per taxpayer over 65 years old.

Both amounts are compatible with each other.

The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31).

Conditions for applying the deduction

That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the fiscal year in which the right to the deduction arises is not greater than:

  • 46,455 euros in individual taxation.

  • 61,770 euros in joint taxation.

For works to adapt the habitual residence for people with disabilities

Regulations: Article 14 ter and quater Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Maximum amount and basis of the deduction

  • He 14 percentof the amounts paid during the tax period in theadequacyof the housethat constitutes or will constitute thehabitual residenceof:

    1. Taxpayersthat prove adegree of disability equal to or greater than 65 percent. 

      The deduction percentage will be18 percentif the taxpayer wereover 65 years old.

    2. Taxpayers when the disability equal to or greater than 65 percentbe suffered by the spouse, ascendants or descendantsthat they live with them, provided that those, individually considered,do not have annual income,excluding those exempt,higher than 35,735 euros.

      The deduction percentage will be18 percentif the spouse, ascendants or descendants wereover 65 years old.

  • The maximum baseof the deduction will be 15,000 euros per taxpayer.

    The aforementioned base iswill diminishin the amount of theaidsgranted by Public Administrations in the tax period in question, which cover all or part of the expenses that give rise to the deduction, provided that such aid is consideredexempt incomefor the purposes ofPIT.

Requirements and other conditions for the application of the deduction

  • The works and installations in which the adaptation consists must be strictly necessary for accessibility and sensory communication , so that they facilitate the dignified and adequate development of people with disabilities, a fact that must be accredited before the tax administration by means of a resolution or certificate issued by the department competent in matters of disability assessment.

  • When two or more taxpayers are entitled to apply this deduction with respect to the same ascendants or descendants for the same tax period, the maximum base of the deduction will be prorated between them in equal parts.

    However, when taxpayers have different degrees of kinship with the ascendant or descendant, the application of the reduction will correspond to those of the closest degree.

Joint deduction limit

The sum of the amount of this deduction together with the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared to be of Cultural Interest", "For investment in main residence" and "For energy rehabilitation works of the main residence"may not exceed 15 percent of the full regional quota, box[0546]of the statement.

For rent of habitual residence

Regulation : Art. 15 Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount and maximum limit of the deduction

  • He 24 percentof the amounts paidin the tax period for the rental of the main residence.

  • The maximum amountof the deduction will be 740 euros per year per taxpayer and of 760 euros per yearif the taxpayer has aage equal to or greater than 75 years.

In order to be able to apply this deduction, the taxpayer must pay amounts as rent for his or her habitual residence during the tax period. Therefore, in the case of marriage, whatever the matrimonial property regime, only the amounts paid by the spouse will be deductible.signatory of the lease agreement without prejudice to the fact that such a contract may have internal effects between the spouses.

Requirements and other conditions for the application of the deduction

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction arises, is not greater than:

    • 46,455 euros annuals in individual taxation.

    • 61,770 euros annuals in joint taxation.

  • That the amounts paid as rentexceed 10 percent of the general taxable baseobtained by the taxpayer in the tax period less, if any, the amount of subsidies received by the lessee for this concept.

  • That the rental agreement refers to the tenant's primary residence. The habitual residence is understood to be the one in which the taxpayer resides for a period of more than one year.

  • The application of the deduction is conditioned on the declaration by the taxpayer of the tax identification number of the landlord , the cadastral identification of the habitual residence and the annual rental fee .

  • The basefrom the deductionwill diminishin the amount of theaidsgranted by Public Administrations in the tax period in question, which cover all or part of the expenses that give rise to the deduction, provided that such aid is consideredexempt incomefor the purposes ofPIT.

For illness expenses (general)

Regulations: Art. 16 ter 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 of deduction

  • He 12 percentof theexpenses and professional feespaid during the tax periodfor the provision of servicesperformed by those who have the status of professionalsdoctors or healthcare workers, except pharmacists, in accordance with the provisions of Articles 2 and 3 of Law 44/2003, of November 21, on the regulation of health professions,for the prevention, diagnosis and treatment of diseases, dental health, pregnancy and childbirth, accidents and disability, both for themselves and for the people included in the minimum family.

  • He12 percent of the expenses in the acquisition of equipment and accessories, including prescription glasses and contact lenses, which due to their objective characteristics can only be used forto compensate for physical deficienciesof people.

Maximum deduction limits

  • This deduction will have annual of:

    • 500 euros in individual taxation.

    • 700 euros in joint taxation.

  • These limits Individual taxation will increase by 100 euros.when the taxpayer is a personover 65 years old eitherwith a disability and prove adegree of disability equal to or greater than 65 percent.

  • For taxpayers who have obtainedhigher incomestolAs indicated in the following point, the amount of the deduction will have a annual limit of 150 euros.

    Under the joint taxation scheme, the maximum amount will be 150 euros per year for each taxpayer, pursuant to the provisions of Article 2.3 of the Consolidated Text.

Requirements and other conditions for the application of the deduction

  • The sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction arises, must not exceed:

    • 46,455 euros in individual taxation.

    • 61,770 euros in joint taxation.

  • The joint basis of this deduction will be constituted by the amounts justified with invoice , which must meet all the conditions established in the Regulation governing the invoicing obligations approved by Royal Decree 1619/2012, of November 30.

    The invoice received by the taxpayer must be kept for the duration of the limitation period.

    The deduction may only be applied by the persons who are the owners of the invoices and who, in turn, make the payment by the established means. However, in the case of married couples under a community property regime, the amounts paid will be attributed to both spouses in equal parts, so both parents could apply the deduction on half of the amounts paid for expenses incurred by the children, even if the invoice is in the name of only one of them. In the rest of the cases (separation of assets, de facto couples, etc.) it will be necessary to prove who has paid the expenses (a priori it is understood that the expense has been paid by the holder of the invoice, but proof is accepted that it has been paid by another of the parents) who will be able to apply the deduction and for the total amount paid by him.

  • In the case of expenses and fees paid to medical or healthcare professionals, the application of the deduction is subject to the declaration by the taxpayer of the tax identification number of the provider of each service and its annual amount.

  • The basefrom the deductionwill diminishin the amount of theaidsgranted by Public Administrations in the tax period in question, which cover all or part of the expenses that give rise to the deduction, provided that such aid is consideredexempt incomefor the purposes ofPIT.

For contributions paid to Social Security for the hiring of domestic employees

Regulation : Art. 16 quinquies of the 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 maximum limit of the deduction

20 percent of the amounts paidin the tax period corresponding to the annual quote to the special system for Domestic Employees of the General Social Security Scheme of a domestic worker, that constitutes the employer's habitual residence, with the deduction limit of 500 euros per year. In the tax system joint the maximum amount will be 500 euros per year per taxpayer.

Circumstances that must be present

The deduction will be applicable to taxpayers who are in any of the following circumstances :

  • That be 75 years of age or older.

  • That are over 65 years of age if they are considered to be people with a physical, organic or sensory disability with a degree equal to or greater than 65 percent or with a cognitive, psychosocial, intellectual or developmental disability with a degree equal to or greater than 33 percent.

Requirements and other conditions for the application of the deduction

  • The paid contributions will be attributed in full to the taxpayer listed as employer except in cases of marriages under a community property regime, in which case they will be attributed to the spouses in equal parts.

  • The application of the deduction is conditioned to the declaration by the taxpayer with the tax identification number or foreign identity number of the worker included in the Special System for Domestic Employees of the General Social Security Regime that generates the right to this deduction.

  • The basis of the deduction is will diminish in the amount of the aids granted by Public Administrations in the tax period in question, which cover all or part of the expenses that give rise to the deduction, provided that such aid is considered exempt income for the purposes of PIT.