Skip to main content
Specific manual for people with disabilities

Autonomous Community of the Canary Islands

Taxpayers who had their habitual residence in the Canary Islands Autonomous Community in 2024 may apply the following regional deductions:

  1. For cash donations to descendants or adopted children under 35 years of age for the acquisition or rehabilitation of their first habitual residence
  2. By birth or adoption of children
  3. For taxpayers with disabilities and those over 65 years of age
  4. For single-parent families
  5. For large family
  6. For works to adapt the habitual residence for people with disabilities
  7. For illness expenses (general)
  8. For dependent family members with disabilities
  9. For Social Security contributions for hiring domestic workers
  10. Common limits and formal obligations to apply deductions