Canary Islands

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
Birth or adoption. Childcare expenses. For taxpayers with disabilities and those over 65 years of age. Large family. Fostering of minors. Single-parent families. Dependent family members with disabilities.	Investment in primary residence. For adaptation works in habitual residence due to disability. For leasing a habitual residence. For energy rehabilitation works and renovation of the habitual residence. For leasing of a habitual residence linked to certain transactions involving payment in kind. For leasing at socially sustainable prices (lessor's deduction). For expenses in credit insurance premiums to cover non-payment of rent on housing leases (landlord deduction).	Donations to descendants for the acquisition or renovation of their first habitual residence. Donations for ecological purposes. Donations for the rehabilitation or conservation of the Historical Heritage of the Canary Islands. Donations and contributions for cultural, sporting, research or teaching purposes. Donations to non-profit organizations with ecological purposes.	Expenses for higher education studies of descendants outside the island of residence. Study expenses for early childhood education, primary education, compulsory secondary education, high school and intermediate vocational training. Moving residence to another island to carry out an activity on one's own or for someone else. Amounts allocated to the restoration, rehabilitation or repair of real estate of Cultural Interest. For unemployed taxpayers. Sickness expense.