10.5.5. For moving the habitual residence to another island of the archipelago to carry out an activity as an employee or an economic activity

Taxpayers who move their habitual residence from the island where it is located to any of the other islands of the Archipelago to carry out an employment activity or an economic activity may deduct 300 euros in the tax period in which the change of residence occurs and in the following one.

Limit:

The deduction will be limited to the regional portion of the total tax rate derived from work income and economic activities in each of the two years in which the deduction is applicable. 

In the case of joint taxation, the deduction of 300 euros will be applied, in each of the tax periods in which the deduction is applicable, for each of the taxpayers who transfer their residence under the terms provided for in the previous section, with the limit of the autonomous part of the full quota derived from income from work and economic activities that corresponds to the taxpayers who generate the right to apply the deduction.

Only taxpayers who have not obtained income in the year in which the right to the deduction arises for an amount greater than 39,000 euros in their general and savings tax base will be entitled to apply this deduction, and in the case of joint taxation, when the family unit has not obtained income for an amount greater than 52,000 euros in its general tax base.

Requirements:

1. The taxpayer must remain on the destination island during the year in which the transfer takes place and the following three years.

2. Failure to comply with the conditions of the deduction will result in the integration of the deducted amounts into the autonomous community's total tax rate for the year in which the failure occurs, with the corresponding late payment interest.

Completion

If you are entitled to the deduction, you must mark with an "X" in the data capture window that opens for this purpose.