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Practical Heritage Manual 2023.

For taxpayers residing in the Autonomous Community of the Canary Islands

Regulations: Art. 29 bis Revised Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

In addition to the exemptions mentioned above, taxpayers residing in the territory of the Autonomous Community of the Canary Islands may apply the exemption for assets and rights of economic content that meet the following requirements:

  • That they are computed for the determination of their tax base and,

  • That they form part of the taxpayer's specially protected assets, established under Law 41/2003, on the asset protection of persons with disabilities and the amendment of the Civil Code, the Civil Procedure Law and tax regulations for this purpose.