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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For taxpayers with disabilities and those over 65 years of age

Regulations: Art. 11 Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount of deduction

  • 400 euros for each taxpayer with a degree of disability equal to or greater than 33% .

  • 160 euros for each taxpayer over 65 years of age .

    Attention: both amounts are compatible with each other.

  • The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31).

Conditions for applying the deduction

That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the tax period in which the right to the deduction arises, is not greater than :

  • - 45,500 euros in individual taxation.

  • - 60,500 euros in joint taxation .