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Practical manual for Income Tax 2024. Part 1

Autonomous Community of the Canary Islands: Amount of the taxpayer's minimum, and for descendants, ascendants and disability.

Regulations: Art. 18 quater Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21  

Note: Please note that, with effect from 1 January 2024, Section Twenty-four of the Tenth Final Provision of Law 5/2024, of 26 December ( BOC 30-12-2024) on the General Budget of the Autonomous Community of the Canary Islands for 2025 has amended Article 18 quater of the Consolidated Text of the legal provisions of the Autonomous Community of the Canary Islands regarding taxes ceded by the State to establish the regional amounts corresponding to the taxpayer's minimums, for descendants, for ascendants and for disability.

The following minimum amounts for taxpayers are established, for descendants, ascendants, and disability, which taxpayers residing in the territory of the Autonomous Community of the Canary Islands must apply to calculate the regional tax: 

Taxpayer tax-free threshold

  • 5,606 euros per year in general

  • Plus 1,162 euros per year per taxpayer over 65 years of age.

  • Additionally, 1,414 euros per year per taxpayer over 75 years of age.

    Minimum per descendant s

    • 2,424 euros per year for the first offspring.

    • 2,727 euros per year for the second.

    • 4,040 euros per year for the third.

    • 4,545 euros per year for the fourth and subsequent ones.

    When the descendant is under three years of age , the amount corresponding to the minimum for descendants, as indicated in this article, will be increased by 2,828 euros per year .

    Tax-free threshold for ascendants

    • 1,162 euros per year .

    • Plus 1,414 euros per year for each ascendant over 75 years of age.

    Minimum for disability of the taxpayer and of ascendants or descendants

    • 3,030 euros per year for each taxpayer, ascendant or descendant, when the person has a disability level equal to or greater than 33% and less than 65%.

    • 9,090 euros per year for each taxpayer, ascendant or descendant, when the person has a disability level equal to or greater than 65%.

    • Plus 3,030 euros per year for assistance expenses for each taxpayer, ascendant or descendant who proves to need assistance from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.