For taxpayers residing in the Autonomous Community of the Canary Islands
Regulations: Article 29 of the Consolidated Text of the legal provisions in force issued by the autonomous community of Canarias in terms of taxes assigned, approved by Legislative Decree 1/2009 of 21 April
In addition to the exemptions mentioned above, taxpayers resident in the territory of the Autonomous Community of the Canary Islands may apply the exemption of goods and rights of economic content that meet the following requirements:
That are calculated to determine their taxable base and,
That they are part of the taxpayer's particularly protected assets, established under Act 41/2003, on the protection of the assets of people with disabilities and the modification of the Civil Code, the Civil Procedure Act and the tax regulations for this purpose.