Skip to main content
Form 100. Personal Income Tax Declaration 2018

10.5.6. For cash donations to descendants or adoptees under 35 years of age for the acquisition or rehabilitation of their first habitual residence

For donations of amounts to descendants for the acquisition or rehabilitation of their first habitual residence, the following deductions are established:

  1. Taxpayers with habitual residence in the Canary Islands who make a cash donation to their descendants or adoptees under thirty-five years of age for the acquisition or rehabilitation of the donee's first habitual residence in the Canary Islands, may deduct the 1 per 100 of the amount of the amount donated, with a limit of 240 euros for each donee.
  2. When the donations are intended for descendants or adoptees with disabilities and with a degree equal to or greater than 33 percent, the deduction will be 2 percent of the amount of the amount donated, with the limit of 480 euros for each donee.
  3. When the donations are intended for descendants or adoptees with disabilities and a degree equal to or greater than 65 percent, the deduction will be 3 percent with a limit of 720 euros.

Attention: In order to apply the percentages and deduction limits in sections 2 and 3, the descendant or adoptee with a disability must be under 35 years of age.

For these purposes, the rehabilitation must meet the conditions established by regulation.

For the purposes of this deduction, the following comparisons are established:

  • People subject to permanent or pre-adoptive foster care will be treated as adoptees.

  • People who enter into permanent or pre-adoptive family foster care will be equated to adopters.

Requirements:

  1. To apply the deduction, the requirements set out in the Inheritance and Donation Tax must be met for the reduction of the tax base corresponding to the donation of amounts in cash for the acquisition or rehabilitation of the habitual residence in the Canary Islands.

  2. The habitual residence will be considered to be the one that, for these purposes, is understood in the personal income tax regulations, with the construction of the same being equated to the acquisition, but not its extension.

Completion

A data capture window will open in which you must indicate for up to three descendants:

  • The amount donated.

  • When donations are intended for descendants or adoptees with disabilities, you must select the degree of disability.