Autonomous Community of the Canary Islands

• In the deduction for cash donations to descendants or adopted children under 35 years of age for the acquisition of their first habitual residence, deduction percentages and maximum amounts are established, which are increased when the descendant has a disability:

  • Equal to or greater than 33%, 2% of the donated amount, with a maximum of €480.

  • Equal to or greater than 65%, 3% of the donated amount, with a maximum of €720.

• For each child born or adopted who has a disability equal to or greater than 65%, an amount of €400 can be deducted from the regional total fee, in addition to the amounts established in general terms, if it is the first or second child with that disability, or €800 if it is the third or subsequent child with that disability, if they meet the required conditions.

• For each taxpayer with a disability level greater than 33%, a deduction of €300 is established provided that they meet the remaining requirements.

• For single-parent families with disabled adult children, provided they live with the taxpayer and do not have annual income, excluding exempt income, exceeding €8,000 or are financially dependent on the taxpayer and are admitted to specialized centers, a deduction of €100 is established provided they meet the remaining requirements.

• The deduction for large families is €1,000 for large families in the general category, or €1,100 for special categories (€450 or €600 applicable generally), when one of the spouses or descendants entitled to the family minimum has a degree of disability equal to or greater than 65%, provided that the other required conditions are met.

• For works to adapt the habitual residence of persons with disabilities, the percentage is set at 10% of the amounts paid in the tax period, regardless of the amount.

• 10% of the professional fees and expenses paid during the tax period for the provision of services by those who have the status of medical or health professionals, 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 reasons of prevention, diagnosis and treatment of diseases, dental health, pregnancy and childbirth, accidents and disability, both their own and those of people included in the family minimum.

  The amounts set as limits are increased by €100 when the taxpayer has a disability and can prove a degree equal to or greater than 65%.

• For dependent family members with disabilities, €500 for each ascendant or descendant with a disability greater than 65%, who generates the right to the minimum for disability and meets the required requirements.

• For personal, family and disability minimum for residents on the island of La Palma during the year 2021 if the requirements in relation to the volcanic eruption are met: 9% on the base consisting of 10% of each of the amounts corresponding to the taxpayer's minimum and the minimums for descendants, ascendants and disability.

  This deduction is not applicable in the case of taxpayers who died before September 19, 2021.

• 35% of the expenses paid during the year by taxpayers resident on the island of La Palma, who meet the required conditions. This deduction is subject to maximum limits, the amount of which, in the case of individual taxation, is increased by 100 euros when the taxpayer is a person with a disability and can prove a degree of disability equal to or greater than 65%, provided that they meet the remaining required conditions.