Autonomous Community of the Canary Islands

Regulations: Art. 18 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

Residents of the Autonomous Community of Andalusia will apply the following amounts as taxpayer minimums, for ascendants and for autonomous disability:

Taxpayer tax-free threshold

• €5,606 per year in general.

• Plus €1,162 annually per taxpayer over 65 years of age.

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

Tax-free threshold for ascendants

• €1,162 per year for every person over 65 years of age.

• Plus €1,414 annually per taxpayer over 75 years of age.

Minimum for disability of the taxpayer and for ascendants

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

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

• Plus €3,030 annually for each taxpayer or ascendant who proves to need assistance from third parties or reduced mobility, or a disability level equal to or greater than 65%.