Skip to main content
Specific manual for people with disabilities

For single-parent families

Regulations: Additional Provision Four. Six 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

120 euros for the taxpayer who has descendants in his/her care, provided that he/she does not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants.

Conditions and other requirements for the application of the deduction

  • Descendants will be considered for the purposes of this deduction:

    1. Minor children, whether through paternity or adoption, provided they live with the taxpayer and do not have annual income excluding exempt income exceeding 8,000 .

    2. Adult children with disabilities , whether through parental or adoption relationships, provided they live with the taxpayer and do not have annual income , excluding exempt income, greater than 8,000 euros .

    3. The descendants referred to in letters a and b above who, without living with the taxpayer, depend economically on him/her and are admitted to specialized centers .

    Those persons linked to the taxpayer by reason of guardianship and foster care will be considered descendants, in accordance with the terms provided for in current legislation.

  • In the event of cohabitation with descendants who do not entitle the deduction , the right to it will not be lost as long as the descendant's annual income, excluding exempt income, does not exceed 8,000 euros.

  • 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 originates, is not greater than :

    • 42,900 euros in individual taxation.

    • 57,200 euros in joint taxation.

  • When during the tax period there is an alteration in the family situation for any reason, for the purposes of applying the deduction, it will be understood that there has been cohabitation when such situation has occurred for at least 183 days per year .