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