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Tax benefits in the Canary Islands

If you are resident in the Canary Islands, you should read this

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Where are the tax benefits applicable in the Canary Islands regulated?

The regulations governing tax benefits in the Canary Islands are contained, fundamentally, in the following provisions:

  • Law 20/1991 amending the tax aspects of the Economic Fiscal Regime of the Canary Islands ( LIGIC ).

  • Law 19/1994 amending the Economic and Fiscal Regime of the Canary Islands.

  • Royal Decree 1758/2007 approving the Regulations for the development of Law 19/1994.

  • Royal Legislative Decree 15/2014 amending the Economic and Fiscal Regime of the Canary Islands.

  • Law 8/2018 amending the Economic Tax Regime of the Canary Islands.