Autonomous Community of the Canary Islands
Taxpayers who in 2023 have had their habitual residence in the territory of the Autonomous Community of the Canary Islands may apply the following regional deductions:
- For cash donations to descendants or adoptees under 35 years of age for the acquisition or rehabilitation of their first habitual residence
- By birth or adoption of children
- For taxpayers with disabilities and those over 65 years of age
- For single parent families
- For large family
- For works to adapt the habitual residence for people with disabilities
- For illness expenses (general)
- For dependent family members with disabilities