Canary Islands regional tax deductions 2026: rent, children, health

In short: Canary Islands regional tax deductions for the 2026 Renta are discounts that the Government of the Canary Islands lets you subtract from the regional part of IRPF, the income tax on the Renta return. They are for the year 2026, which is declared in the 2027 campaign, and they apply to people who are tax residents in the Canary Islands in 2026. The main ones: rent (24%, up to €740 or €760), birth or adoption (€265 to €928 per child), nursery (18%, up to €530), large family (€597 or €796), disability (€400) and medical costs (12%, up to €500). Most share one all-or-nothing income limit. They only reduce your regional tax: if it is 0, they are not paid out.

In person or by representative? You do not need to go to an office. The deductions are applied in your Renta return, which is filed online with Renta WEB, identifying yourself with Cl@ve or an electronic certificate: Cl@ve and electronic certificate.

IGIC instead of VAT, but the same IRPF. There is no VAT (IVA) in the Canary Islands: the VAT law leaves the islands out (art. 3 of Law 37/1992). Instead there is IGIC, the Canary Islands general indirect tax (arts. 2 and 3 of Law 20/1991). IGIC applies to purchases and services, not to your salary, and has nothing to do with the Renta. IRPF is paid in the Canary Islands as in the rest of Spain: it is filed with the AEAT through Renta WEB and has a State part and a regional part. The deductions on this page belong to that regional part.

They only reduce the regional part of the tax. These deductions are subtracted only from the regional part (the cuota íntegra autonómica), and the result cannot go below 0 (art. 77 of the IRPF law). In the Canary Islands, their total also cannot exceed that part. If your regional part is 0, you get nothing from them; if it is smaller than the deduction, only that amount is discounted and the rest is not paid. If IRPF was withheld from you, they can increase your refund, at most up to what was withheld. This is the opposite of the State deductions for maternity and for large family or disability, which the AEAT pays even if your tax is 0.

Who can apply them? First, you must be a tax resident in Spain in 2026: in general, spending more than 183 days of the year in the country (tax residence and the 183 days). Then the region matters: you are a resident of the Canary Islands if you spent more days of 2026 there than in any other region, counting temporary absences. Unless proven otherwise, the place of your main home counts (art. 72 of the IRPF law). Living in the Canary Islands on 31 December is not enough: if you arrived in autumn from another region, in 2026 you apply that region's deductions. The date of 31 December (the accrual date) does count for age, disability, the large family title and the children living with you. Moving between islands does not change your region, but there are specific deductions for it. If you lived in another region, see its deductions: Valencian Community, Andalusia, Madrid or Catalonia.

How the income limits work. Most deductions use the same one. Your taxable base, the sum of the general and savings bases (boxes 0435 and 0460 of the Renta), cannot exceed €46,455 on an individual return or €61,770 on a joint one. It is measured before subtracting the personal and family minimum, and it is not your gross salary. It is all or nothing: if you go over, you lose the whole deduction. There are exceptions:

• Medical costs: above the limit you do not lose it; the maximum falls to €150 per taxpayer.
• Unemployed people: other figures apply (below).
• Large family, fostering minors and household employees: neither the law nor the AEAT page sets an income limit.

Exempt public aid that covers the cost is subtracted before calculating the deduction.

Deductions for the 2026 Renta. We link the AEAT pages for the 2025 Renta: Law 9/2025 set these amounts from 2025, and they are the same for 2026.

Housing

• Rent for your main home (AEAT page). It gives 24% of what you pay, up to €740 a year per taxpayer, or €760 if you are under 40 or 75 or older. The year's rent must exceed 10% of your taxable base, after subtracting rent subsidies. It is your main home: you live there more than a year and the contract lasts at least one year. In the return you enter the landlord's NIF, the cadastral reference and the annual rent. In a marriage, only the spouse who signs the contract deducts. Limit: €46,455 or €61,770.

Children and family

• Birth or adoption (AEAT page). €265 for the first or second child, €530 for the third, €796 for the fourth and €928 for the fifth and each further child. The child lives with you, and the order counts the natural and adopted children who live with you on 31 December. If the child has a disability of 65% or more and lives with you from birth to the end of the year, €600 is added (first or second child with a disability) or €1,100 (third or later). If both parents are entitled and do not file together, it is split in half. It can be added to the large family deduction. General limit.
• Nursery, children under 3 (AEAT page). 18% of what you pay to an authorised nursery, up to €530 per child. The parent or guardian the child lives with applies it, and it does not require you to work. You need an invoice, and in the return you enter the nursery's NIF and the amount paid. In the year the child turns 3 it is calculated by months. If two of you are entitled and do not file together, it is split in half. General limit.
• Non-university school costs (AEAT page). 100% of what you pay for textbooks and school materials (also digital), transport, uniform and school canteen. Maximum: €133 for the first child and €66 more for each of the others. Infant education, basic education and post-compulsory secondary education count, for children who give you the right to the minimum. You need an invoice. If two of you are entitled, the cost and the maximum are split. General limit.
• Large family (AEAT page). €597 in the general category and €796 in the special one, with the title valid on 31 December, from the Canary Islands or another region. If your spouse or a child for whom you apply the minimum has a disability of 65% or more, it is €1,326 or €1,459. The person the rest of the family lives with applies it; if they live with two people, it is split. A registered partner counts as a spouse. It can be added to the birth deduction. No income limit.
• Single-parent family (AEAT page). €133 if you have dependent children and do not live with any other person. The only exception is your parents or grandparents for whom you apply the minimum for ascendants. Minor children who live with you and adult children with a disability count, with income of €8,000 or less. Minors under guardianship (tutela) or in foster care (acogimiento) also count. If your situation changed during the year, you must have lived this way for at least 183 days. General limit.
• Family foster care of minors (AEAT page). €330 for each minor in emergency, temporary or permanent family foster care (acogimiento familiar) who lives with you all year; for less time, in proportion to the days. It does not apply if you adopt the child that year. If two of you are entitled and do not file together, it is split in half.

Disability and older people

• Disability and people over 65 (AEAT page). €400 if you have a disability of 33% or more and €160 if you are over 65; they can be added together. Your situation on 31 December counts. General limit.
• Relatives with a disability (AEAT page). €600 for each ascendant or descendant with a disability of 65% or more for whom you apply the disability minimum, with the general limit. If that person needs help from someone else and you employ a household worker, you can also subtract 20% of their contributions, up to €500.
• Household employees (AEAT page). 20% of the Social Security contributions for a household employee in your main home, up to €500 a year. It applies in three cases. First, if you have the right to the minimum for descendants and receive income from work or a business activity. Second, if you are 75 or older. Third, if you are over 65 and have a physical, organic or sensory disability of 65% or more, or an intellectual or psychosocial one of 33% or more. In the return you enter the employee's NIF or NIE.
• Your own disability, besides the deduction. The Canary Islands raise the State minimums by 1%. The disability minimum, the part of income that is not taxed, is €3,030 with a degree of 33% or more and €9,090 with 65% or more. For children, parents or a spouse with a disability, if you work or receive unemployment benefit or a pension, there is also the State deduction of €1,200 a year, which is paid even with 0 tax.

Health

• Medical costs (AEAT page). 12% of what you pay to doctors and other health professionals, except pharmacists. Prevention, diagnosis and treatment, dentists, pregnancy and childbirth, accidents and invalidity count. Your costs count, as do those of the people included in your family minimum. Also 12% of devices such as prescription glasses and contact lenses. Cosmetic treatment, health insurance and amounts reimbursed to you do not count. Maximum: €500 individual and €700 joint. On an individual return it rises by €100 if you are over 65 or have a disability of 65% or more. Above the income limit, the maximum is €150 per taxpayer. You need an invoice and you enter each professional's NIF.

Islands, studies and work

• Higher education off your island (AEAT page). It is €1,800 for each single child under 25 who depends on you and studies off your island. It applies if your island has no in-person public offer of those studies. It is €1,920 if your net taxable base (base liquidable) is below €37,062. If the child studies on your island but has to live in another town (rented home, hall of residence or student residence), it is €900. The child has income of €8,000 or less. Off the island, they take a full year or at least 30 credits. At most, 40% of your regional part. It is applied in the year the course starts. General limit.
• Moving to another island for work (AEAT page). €300 in the year you move to another island to work as an employee or for a business activity, and another €300 the following year. You must stay on the new island that year and the next three; otherwise, you pay back what you deducted with interest. At most, the regional part that corresponds to your work or business income. The general limit is checked in the year of the move.
• Unemployed people (AEAT page). €120 if you receive unemployment benefit and were unemployed for more than 6 months of the year. Your gross employment income must be over €15,876 and €22,000 or less. The rest of your taxable base cannot exceed €1,600.

Others. There are more deductions: buying a main home (old regime), energy renovation works (rehabilitación energética) and adapting the home for disability, and rent after handing a home to the bank (dación en pago). There are also deductions for landlords (adapting the home, rent default insurance and putting homes up for rent), for donations and for investing in new companies. Full list: AEAT, regional deductions of the Canary Islands.

What changes in 2026

• Law 9/2025, the Canary Islands budget law for 2026, rewrote the scale and the deductions with effect from 1 January 2025 and with no end date. That is why the 2025 and 2026 amounts are the same.
• The Canary Islands have already changed deductions retroactively: Law 9/2025, passed in December, applies from 1 January 2025. A law passed at the end of 2026 could still change the 2026 Renta: we will review it in January 2027.
• The Canary Islands decree-laws 3/2026 and 5/2026 deal with IGIC, fuel and other taxes; they do not touch IRPF.
• Until 31 December 2026, changes with effect for 2026 can still be approved. If there are any, we will update this page.

Previous years: 2022 to 2025

Canary Islands deductions for those years can be added if you paid regional tax that year: if your regional part was 0, there is nothing to recover with them. Amounts and requirements were not the same every year: Law 9/2025 changed amounts and limits from 2025. So each year must be checked in that year's Renta manual. The figures on this page are for 2026. For 2025 (the Renta filed in 2026) the amounts are the same.

• A. You filed that year: that return is corrected (rectification) with Renta WEB for that year (AEAT, Renta for previous years); you do not file another one.
• B. You did not file: that year's Renta is filed late. If it is a refund there is no surcharge. If you were required to file, there may be a fixed fine of €100, or €200 if you first received a request from the AEAT (art. 198 of the General Tax Law). For people who were not required, we have not found an AEAT position. Details: Renta not filed.

Until when. The right to claim a refund expires after 4 years (art. 66 of the General Tax Law), counted from the day after the last day of each Renta's filing period (art. 67). By our calculation, the 2022 Renta can be claimed until 30.06.2027; the 2023 one until 01.07.2028; the 2024 one until 30.06.2029; and the 2025 one until 30.06.2030.

Before you claim: check your situation

A return for a year includes all your income for that year, not just the deduction. Answer these questions first:

1. Were you a tax resident in Spain that year? Each year counts separately: in general, more than 183 days in Spain (art. 9 of the IRPF law). If you arrived in 2022 after early July, you were most likely not resident that year.
2. In which region did you spend the most days that year? The deductions are that region's, not those of where you live today.
3. Individual or joint return? The limits change: €46,455 or €61,770 in 2025 and 2026.
4. Is your taxable base below the limit? In the Canary Islands one euro too many loses you the whole deduction, except for medical costs.
5. Did you pay regional tax that year? If it was 0, these deductions return nothing to you; look at the State ones, which are paid out.
6. Did you have income outside Spain? For example, a FOP in Ukraine, a rental or remote work. It also goes in the return, and the result may turn into tax to pay. If the answer is yes or you are not sure, ask for an analysis of your case first.
7. Did you receive advances of the maternity or large family deduction (Modelos 140 and 143) or the child support supplement? They go in the same return: check the maternity and large family pages first.
8. Did you file the Renta that year? Yes: path A. No: path B.

How much, approximately

• Formula: a percentage of what you paid, up to the deduction's maximum (or the fixed amount), if you meet the income limit. What is discounted is at most your regional part of the tax (cuota íntegra autonómica).
• Example (our calculation): you are 30, file an individual return, your taxable base is €22,000 and you pay €650 a month in rent, €7,800 a year. You are below the €46,455 limit, and the rent exceeds 10% of your base (€2,200). You get 24% of €7,800, that is €1,872, so you stay at the maximum for under-40s: €760. With the Canary Islands scale and its personal minimum of €5,606, your regional part is about €1,746, and the deduction fits in full. With a base of €10,000 and the same rent, your regional part would be about €395: the deduction would fall to that figure and the rest would not be paid.

It is an approximate figure: the exact amount is known when you file the return or the rectification.

Other money the tax office may owe you. Maternity, large family or disability (paid even with 0 tax), withholding you did not get back and foreign pensions. All of it is here: How to claim a tax refund from previous years in Spain: 2022-2025.

Help to do it

• Free calculator for the 2026 Renta: our Spain tax calculator 2026 applies the Canary Islands deductions for rent, birth, nursery, large family, single-parent family, your own disability, people over 65, medical costs and non-university school costs. It does not calculate studies off the island, moving to another island, unemployed people, household employees, relatives with a disability, fostering minors, the higher large family amount with a disabled member or the housing deductions.
• For 2022 to 2025: the calculator of how much the tax office may refund you covers the State maternity, large family and disability deductions, not these regional ones.
• Guide «Your first Renta as a foreign resident». It is a PDF available on the page about the Renta return for foreign residents. It explains who must file, the first year and the 183 days, Renta WEB step by step, foreign income and late filing. The regional deductions it details are those of the Comunitat Valenciana.
• Full help. We review your situation for 2022 to 2025: Canary Islands and State deductions, withholding and foreign pensions. We calculate an approximate amount and prepare a step-by-step instruction with screenshots for your case, with your figures. While you file, we support you by online chat. You file yourself: we never ask for your Cl@ve, electronic certificate, reference number or passwords. We cannot promise a refund or its amount: it depends on your case and on the AEAT, and the review may show there is nothing to recover or that tax is owed. Message @spain_asesor: we send you the price and terms by private message before any payment.

Official source: Legislative Decree 1/2009 of the Canary Islands, consolidated text in the BOE, articles 7 to 18, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of the Canary Islands in the 2025 Renta.

Informational only; check the official source and a professional for your specific case. Figures checked on 9 October 2026.