For taxpayers residing in the Autonomous Community of the Canary Islands
Regulations: Art. 29 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
In addition to the exemptions previously mentioned, taxpayers residing 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 they are computed for the determination of your tax base and,
That they form part of the taxpayer's specially protected assets, established under Law 41/2003, on the property protection of people with disabilities and on the modification of the Civil Code, the Civil Procedure Law and the tax regulations for this purpose.