Autonomous Community of the Canary Islands

Taxpayers who in 2022 have had their habitual residence in the territory of the Autonomous Community of the Canary Islands may apply the following regional deductions:

1. For cash donations to descendants or adoptees under 35 years of age for the acquisition or rehabilitation of their first habitual residence

   (Art. 9 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)

2. By birth or adoption of children

   (Fourth additional provision. Three 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)

3. For taxpayers with disabilities and those over 65 years of age

   (Fourth additional provision. Four 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)

4. For single parent families

   (Fourth additional provision. Six 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)

5. For large family

   (Fourth additional provision. Eight 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)

6. For works to adapt the habitual residence for people with disabilities

   (Fourth additional provision. Eleven 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)

7. Due to illness expenses

   (Fourth additional provision. Fourteen 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)

8. For dependent family members with disabilities

   (Fourth additional provision. Fifteen 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)

9. For personal, family and disability minimum for residents on the island of La Palma

   (First additional provision. One and art. 2 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)

10. For illness expenses for residents on the island of La Palma

    (First additional provision. Four 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)