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Specific manual for people with disabilities

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)

Amounts and maximum limits of the deduction

  • 1% of the amount donated by taxpayers with habitual residence in the Canary Islands who during the year have made a cash donation to their descendants or adopted children under 35 years of age for the acquisition , construction or rehabilitation of the donee's first habitual residence in the Canary Islands, with the maximum limit of 240 euros for each donee .

  • 2% of the amount donated by taxpayers with habitual residence in the Canary Islands, when the donations referred to in the previous point have as recipients legally recognized descendants or adoptees under 35 years of age. as people with a degree of disability equal to or greater than 33%, with the maximum limit of 480 euros for each donee .

  • 3% of the amount donated by taxpayers with habitual residence in the Canary Islands, when the donations referred to in the first point above are intended for descendants or adoptees under the age of 35 legally. recognized as people with a degree of disability equal to or greater than 65%, with the maximum limit of 720 euros for each donee .

Other conditions and requirements for the application of the deduction

  • For the application of this deduction, the requirements set forth in the regional regulations for the Inheritance and Donation Tax must be met for the 85% reduction of the tax base corresponding to these donations.

  • The habitual residence will be considered to be the one that, for these purposes, is understood in the state regulations of the Personal Income Tax , being equated to the acquisition the construction of it, but not its expansion.

  • For the purposes of applying the deduction, persons subject to permanent or pre-adoptive foster care constituted in accordance with the applicable legislation will be treated as adoptees . Likewise, people who enter into permanent or pre-adoptive foster care will be equated to adopters .