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Specific manual for Income Tax 2024 for people over 65 years of age

Autonomous Community of the Canary Islands

For taxpayers with disabilities and those over 65 years of age

Regulations: Article 11 of the 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

Amount of deduction

  • €400 each taxpayer with a disability of 33% or more.

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

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 fiscal year in which the right to the deduction arises is not greater than:

  • €45,500 in individual taxation.

  • €60,500 in joint taxation.

For works to adapt the habitual residence for people with disabilities

Regulations: Art. 14 ter 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

Maximum amount and basis of the deduction

  • 14% of the amounts paid during the tax period for the adaptation of the home that constitutes or will constitute the habitual residence of:

    1. Taxpayers who prove a degree of disability equal to or greater than 65%.  

      The deduction percentage will be 18% if the taxpayer is over 65 years old .

    2. Taxpayers when the disability equal to or greater than 65% is suffered by the spouse, ascendants or descendants who live with them, provided that they, individually considered, do not have annual income, excluding exempt income, greater than €35,000.

      The deduction percentage will be 18% if the spouse, ascendants or descendants were over 65 years of age.

  • The maximum base of the deduction will be €15,000.

    The aforementioned base will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered as exempt income for the purposes of Personal Income Tax .

Requirements and other conditions for the application of the deduction

  • The works and installations in which the adaptation consists must be strictly necessary for accessibility and sensory communication , so that they facilitate the dignified and adequate development of people with disabilities, a fact that must be accredited before the tax administration by means of a resolution or certificate issued by the department competent in matters of disability assessment.

  • When two or more taxpayers are entitled to apply this deduction with respect to the same ascendants or descendants for the same tax period, the maximum base of the deduction will be prorated between them in equal parts.

    However, when taxpayers have different degrees of kinship with the ascendant or descendant, the application of the reduction will correspond to those of the closest degree.

  • The deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered exempt income for the purposes of Personal Income Tax .

Joint deduction limit

The sum of the amount of this deduction together with that of the regional deductions "For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of Cultural Interest", "For investment in habitual residence" and "For energy rehabilitation works on the habitual residence" may not exceed 15% of the full regional quota, box [0546] of the declaration.

For rent of habitual residence

Regulation : Art. 15 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 and maximum limit of the deduction

  • 24% of the amounts paid in the tax period for the rent of the habitual residence.

  • The maximum amount of the deduction will be €760 per year if the taxpayer is 75 years of age or older and meets the requirements mentioned below.

    In the joint taxation regime the limits of each of the taxpayers will be added together.

In order to be able to apply this deduction, the taxpayer must pay amounts as rent for his or her habitual residence during the tax period. Therefore, in the case of marriage, regardless of the marital property regime, only the amounts paid by the spouse signing the lease contract will be deductible, without prejudice to the fact that such contract has internal effects between the spouses. See in this regard the Supreme Court Judgment No. 220/2009, of April 3 (Civil Division), issued in cassation appeal No. 1200/2004 (ROJ: STS 2464/2009)

Requirements and other conditions for the application of 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 year in which the right to the deduction arises, is not greater than:

    • €45,500 per year in individual taxation.

    • €60,500 per year in joint taxation.

  • That the amounts paid for rent exceed 10% of the general tax baseobtained by the taxpayer in the tax period discounted, if any, the amount of the subsidies that the tenant would have received for this concept.

  • The habitual residence is understood to be the one in which the taxpayer resides for a period of more than one year.

  • The application of the deduction is conditioned on the declaration by the taxpayer of the tax identification number of the landlord , the cadastral identification of the habitual residence and the annual rental fee .

  • The base of the deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered as exempt income for the purposes of Personal Income Tax .

For illness expenses (general)

Regulations: Art. 16 ter 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

Amount of deduction

  • 12% of the professional fees and expenses paid during the tax period for the provision of services performed by those who have the status of medical or healthcare professionals, except pharmacists , in accordance with the provisions of articles 2 and 3 of Law 44/2003, of November 21, on the regulation of healthcare professions, for the reasons of the prevention, diagnosis and treatment of diseases, dental health, pregnancy and birth of children, accidents and disability, both their own and those of persons included in the family minimum .

  • 12% of the expenses for the acquisition of devices and accessories, including prescription glasses and contact lenses, which due to their objective characteristics can only be used to compensate for the physical deficiencies of people.

Maximum deduction limits

  • This deduction will have annual of:

    • €500 in individual taxation.

    • €700 in joint taxation.

  • These limits will be increased by €100 in individual taxation when the taxpayer is a person over 65 years of age or with a disability and has a degree of disability equal to or greater than 65% .

  • For taxpayers who have obtained income higher than the as indicated in the following point, the amount of the deduction will have an annual limit of €150 .

    Under the joint taxation regime, the maximum amount will be €150 per year for each taxpayer, pursuant to the provisions of Article 2.3 of the Consolidated Text.

Requirements and other conditions for the application of the deduction

  • The sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction arises, must not exceed:

    • €45,500 in individual taxation.

    • €60,500 in joint taxation.

  • The joint basis of this deduction will be constituted by the amounts justified with invoice , which must meet all the conditions established in the Regulation governing the invoicing obligations approved by Royal Decree 1619/2012, of November 30.

    The invoice received by the taxpayer must be kept for the duration of the limitation period.

    The deduction may only be applied by the persons who are the owners of the invoices and who, in turn, make the payment by the established means. However, in the case of married couples under a community property regime, the amounts paid will be attributed to both spouses in equal parts, so both parents could apply the deduction on half of the amounts paid for expenses incurred by the children, even if the invoice is in the name of only one of them. In the rest of the cases (separation of assets, de facto couples, etc.) it will be necessary to prove who has paid the expenses (a priori it is understood that the expense has been paid by the holder of the invoice, but proof is accepted that it has been paid by another of the parents) who will be able to apply the deduction and for the total amount paid by him.

  • In the case of expenses and fees paid to medical or healthcare professionals, the application of the deduction is subject to the declaration by the taxpayer of the tax identification number of the provider of each service and its annual amount.

  • The base of the deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered as exempt income for the purposes of Personal Income Tax .

For contributions paid to Social Security for the hiring of domestic employees

Regulation : Art. 16 quinquies of the 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

Amount and maximum limit of the deduction

20% of the amounts paid in the tax period corresponding to the annual contribution to the special system for Domestic Employees of the General Social Security Regime of a family household employee, which constitutes the habitual residence of the employer, with the deduction limit of €500 per year. In the joint taxation regime the maximum amount will be €500 per year for each taxpayer.

Circumstances that must be present

The deduction will be applicable to taxpayers who are in any of the following circumstances :

  • That be 75 years of age or older.

  • That they are over 65 years of age if they are considered to be persons with a physical, organic or sensory disability with a degree equal to or greater than 65% or with a cognitive, psychosocial, intellectual or developmental disability with a degree equal to or greater than 33%.

Requirements and other conditions for the application of the deduction

  • The paid contributions will be attributed in full to the taxpayer listed as employer except in cases of marriages under a community property regime, in which case they will be attributed to the spouses in equal parts.

  • The application of the deduction is conditioned to the declaration by the taxpayer with the tax identification number or foreign identity number of the worker included in the Special System for Domestic Employees of the General Social Security Regime that generates the right to this deduction.

  • The deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered exempt income for the purposes of Personal Income Tax .