Skip to main content
Form 100. Personal Income Tax Return 2022

10.5. Canary Islands

  1. 10.5.1. For donations with ecological purposes
  2. 10.5.2. For donations for the rehabilitation and conservation of the historical heritage of the Canary Islands
  3. 10.5.3. For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest
  4. 10.5.4. For study expenses
  5. 10.5.5. For moving the habitual residence to another island of the archipelago to carry out an activity as an employee or an economic activity
  6. 10.5.6. For cash donations to descendants or adopted children under 35 years of age for the acquisition or rehabilitation of their first habitual residence
  7. 10.5.7. By birth or adoption of children
  8. 10.5.8. For taxpayers with disabilities and those over 65 years of age
  9. 10.5.9. For daycare expenses
  10. 10.5.10. For large family
  11. 10.5.11. For investment in primary residence
  12. 10.5.12. For works to adapt the habitual residence due to disability
  13. 10.5.13. For rent of habitual residence
  14. 10.5.14. For unemployed taxpayers
  15. 10.5.15. For donations and contributions for cultural, sports, research or teaching purposes
  16. 10.5.16. For donations to non-profit organizations
  17. 10.5.17. For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and mid-level vocational training
  18. 10.5.18. For fostering minors
  19. 10.5.19. For single-parent families
  20. 10.5.20. For energy rehabilitation works of the habitual residence
  21. 10.5.21. For illness expenses
  22. 10.5.22. For dependent family members with disabilities
  23. 10.5.23. For leasing of habitual residence linked to certain transactions in payment in kind
  24. 10.5.24. For expenses in credit insurance premiums to cover non-payments of rental income
  25. 10.5.25. Uprooted by the volcanic eruption on the island of La Palma
  26. 10.5.26. For the temporary and free transfer of use of properties located on the island of La Palma
  27. 10.5.27. For illness expenses for residents on the island of La Palma
  28. 10.5.28. For personal, family and disability minimum for residents on the island of La Palma
  29. 10.5.29. Due to price increases