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Specific manual for people with disabilities

For cash donations to descendants or adopted children under 35 years of age for the acquisition or rehabilitation of their first habitual residence

(Art. 9 Revised 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)

Amounts and maximum limits of deductions

  • 1% of the amount donated by taxpayers with habitual residence in the Canary Islands who during the year have made a cash donation to their descendants or adopted children under 35 years of age for the acquisition, construction or rehabilitation of the first habitual residence of the donee in the Canary Islands, with a maximum limit of 240 euros for each donee .

  • 2% of the amount donated by taxpayers with habitual residence in the Canary Islands, when the donations referred to in the previous point are intended for descendants or adopted children under 35 years of age legally recognized as persons with a degree of disability equal to or greater than 33%, with a maximum limit of 480 euros for each recipient.

  • 3% of the amount donated by taxpayers with habitual residence in the Canary Islands, when the donations referred to in the first point above are intended for descendants or adopted children under 35 years of age legally recognized as persons with a degree of disability equal to or greater than 65%, with a maximum limit of 720 euros for each recipient .

Other conditions and requirements for the application of the deduction

  • In order to apply this deduction, the requirements set out in the regional regulations on Inheritance and Gift Tax for the 85% reduction of the taxable base corresponding to these donations must be met. ##

  • The habitual residence will be considered to be that which, for such purposes, is understood in the state regulations of IRPF , being equivalent to acquisition the construction of the same, but not its extension.

  • For the purposes of applying the deduction, persons subject to permanent or pre-adoptive foster care established in accordance with applicable legislation will be considered equivalent to adopted persons. Likewise, people who carry out a permanent or pre-adoptive foster care will be considered the same as adopters .