Irpf Deductions Canarias in Spain

Sourced from the law. This revision has not had an independent whole-pack review or accountant sign-off. Calculate regional credits after establishing tax residence and the taxpayer's facts. This Guide holds the Canarias catalogue of es-irpf-deductions, moved here unchanged on 6 November 2026, so that each Guide stays within the size the site can deliver. Specific unresolved interactions are listed in Sources.

Who this applies to

An ordinary IRPF resident whose community of residence for 2026 under LIRPF art. 72 is Canarias. A regional credit reduces regional tax, not the income base. Before applying any row below, use es-irpf-deductions for the residence test, the deduction ledger, the state/regional order of credits, the national credits, deadlines, penalties and the questions to ask, and es-income-tax for the bases, scales and minima. Where a row below refers to "the attributable-tax worksheet under The base", that worksheet is es-irpf-deductions-attributable-tax; national credits, the deduction ledger and any calculation "above" outside this catalogue are in es-irpf-deductions. Basque and Navarre residents use es-foral-income-tax; an IRNR taxpayer or an art. 93 incoming worker does not take these credits.

Rates, bands and thresholds

All amounts are EUR. BI means the specified sum of general and savings taxable income before base reductions (base imponible); BL means base liquidable after the relevant reductions. Use the definition in each row: an income limit based on BI cannot be replaced with gross salary, BL or take-home pay. The table year is 2026 unless a transition is stated.

Canarias: common rules and family/education credits

Apply the region's income, asset and tax limits before calculating each credit. Under art. 17, renta in these regional provisions means general plus savings BI, unless the particular provision specifies a different input, such as BL or gross employment income. Personal/family circumstances are normally tested at accrual. Joint filing combines the individual entitlements under art. 2.3, subject to express joint-return limits; it does not create a second entitlement for a non-qualifying person. Art. 41 assimilates qualifying de facto partners to spouses for regional credits, with status provable by a legally admissible means, but expressly excludes that assimilation from joint filing (arts. 2, 17 and 41).

Ley 9/2025 final provision 11 gives its amendments effect from 1 January 2025 with indefinite validity; its general entry date is 1 January 2026. These are the current 2026 credit rules, not a renewal of the older DA 4 inflation measures expressly limited to 2022–2023. For rows below with the ordinary income gate, BI must be at most 46,455 I / 61,770 J. Do not apply that gate to a credit whose own article omits it (arts. 7–16 quinquies and DA 4).

Credit	Amount or calculation	Tax year	Official source
Higher education outside the home island	1,800 per eligible student; 1,920 if the claimant's BL is below 37,062; aggregate credit limited to 40% of regional gross tax; ordinary BI gate	2026	Art. 7.1.a/2–4
Higher education on the same island with qualifying accommodation move	900 per eligible student, subject to the same 40% regional-tax ceiling and ordinary BI gate	2026	Art. 7.1.b/2–4
Non-higher education	Actual eligible costs, combined credit cap 133 for the first qualifying descendant plus 66 for each additional descendant; ordinary BI gate	2026	Art. 7 bis
Inter-island work/self-employment move	300 per qualifying mover in the move year and next year, limited by the regional gross tax attributable to employment/activity income; ordinary BI gate	2026	Art. 8
Birth/adoption	First/second child 265; third 530; fourth 796; fifth/subsequent 928; ordinary BI gate	2026	Art. 10.1.a/2
Additional birth/adoption disability amount	Disability at least 65%: additional 600 for the first/second disabled child, or 1,100 for the third/subsequent disabled child with the preceding disabled children surviving	2026	Art. 10.1.b
Claimant's disability/age	400 for disability at least 33%, plus 160 for age over 65 where both apply; ordinary BI gate	2026	Art. 11
Foster child	330 for a full period, prorated by actual cohabitation days for a shorter period	2026	Art. 11 bis
Single-parent family	One credit of 133; article-specific cohabitation/descendant facts and ordinary BI gate	2026	Art. 11 ter
Authorised nursery custody, under three	18% of eligible costs, credit cap 530 per descendant; ordinary BI gate and age-out month proration	2026	Art. 12
Large family	General/special category 597 / 796; qualifying at-least-65% disabled spouse/descendant raises these to 1,326 / 1,459	2026	Art. 13
Dependent disabled ascendant/descendant	600 per person with disability at least 65% generating the statutory disability minimum; ordinary BI gate	2026	Art. 16 quater.1–3
Assistance for the qualifying disabled dependant	20% of the stated household-worker Social Security paid, credit cap 500 per taxpayer, with third-person assistance and the assistance-expense minimum entitlement	2026	Art. 16 quater.4

Higher-education students must be unmarried, under 25, economically dependent, and have own income at most 8,000. Tutelage/unpaid fostering is assimilated. For study outside the home island, require a full academic course or at least 30 credits, and no qualifying in-person public offer on the home island. Virtual/distance availability does not by itself trigger that exclusion. The same-island route instead requires moving to rented accommodation, a college hall or student residence in the education centre's municipality or a neighbouring municipality, different from the taxpayer's home municipality. Report the required landlord/hall tax ID and, for a rented home, cadastral identification and annual rent. Apply the article's different conditions to each route, claim in the academic-course start year, use nearest-degree priority and divide between entitled non-joint claimants (art. 7).

Non-higher education covers the stated infant, basic and post-compulsory secondary stages and minimum-entitled children/assimilated dependants. Eligible costs include textbooks/materials in any format, transport, uniform and school meals, with invoices. The 133 plus 66 amounts are a combined family calculation, not 133 for every child. Apply nearest-degree priority and equal sharing between entitled claimants. The work move is between Canary islands, requires residence in the destination for the move year and three following years, but generates the 300 credit only in the first two years. Joint filing adds each qualifying mover's amount subject to attributable tax. The attributable-tax worksheet under The base supplies the mixed-income/minimum and base-reduction calculation; breach adds the wrongly used credit and interest under art. 8.3 (arts. 7 bis–8).

Birth/adoption ordering counts natural/adopted children cohabiting at accrual, including the specified economically dependent children in specialised institutions. The disability addition has its own disabled-child order and requires uninterrupted cohabitation from the event to period end. Split equally where both parents/adopters qualify and do not file jointly. Foster relief covers the emergency/temporary/permanent Civil Code forms, excludes adoption during that period and is divided equally between entitled non-joint claimants after day proration. The single-parent definition excludes unrelated cohabitants other than minimum-entitled ascendants; eligible minor/adult-disabled children have non-exempt annual income at most 8,000, with the specialised-institution and tutelage/fostering cases included. A changed family situation requires at least 183 days; a non-entitled cohabiting descendant with income at most 8,000 does not itself disqualify the claimant (arts. 10–11 ter).

Nursery requires authorised opening/operation, cohabitation, custody invoices and reporting the nursery tax ID and amount paid. Divide equally between entitled non-joint claimants and prorate the deduction and child cap by qualifying months in the third-birthday year. Large-family status needs the competent title at accrual and cohabitation; divide between entitled cohabiting claimants. Art. 13 is compatible with birth/adoption relief and does not prescribe the ordinary BI gate. Dependent-disability relief follows the national minimum's sharing/cohabitation rules. For its assistance contribution component, attribute costs to the named employer, except equal attribution between spouses in the community-property regime, and report the worker's NIF/NIE (arts. 12–13 and 16 quater).

Canarias: housing, rental, health and household costs

Art. 18 imposes three common controls: credits cannot exceed regional gross tax; the same taxpayer cannot claim more than one regional credit for the same asset; and qualifying expense bases are reduced by the relevant expense-covering public aid if that aid is exempt from IRPF. AEAT expressly applies the same-home exclusion even where acquisition and disability works involve different payments. It is broader than merely barring a second claim for the same invoice. Apply the particular rate/base/credit caps as well (art. 18; AEAT common limits).

Credit	Amount or calculation	Tax year	Official source
Habitual-home acquisition	BI below 26,035: 5%; BI from 26,035 to below 46,455: 3.5%. Under 40: 5.5% / 4% respectively. Annual base cap 6,000 per claimant	2026	Art. 14
Habitual-home energy rehabilitation	12%; annual base cap 7,000 per taxpayer and credit cap 10% of regional gross tax	2026	Art. 14 bis
Disability home adaptation	14%, raised to 18% where the disabled beneficiary is over 65; disability at least 65%; annual base cap 15,000	2026	Art. 14 ter
Combined property-credit tax ceiling	Arts. 6, 14, 14 bis and 14 ter together at most 15% of regional gross tax, in addition to each specific limit	2026	Art. 14 quater
Habitual-home rent	24%, annual credit cap 740 per claimant; cap 760 if under 40 or at least 75; ordinary BI gate and rent/BI test below	2026	Art. 15
Qualifying dación-en-pago-linked lease	25%, annual credit cap 1,200; ordinary BI gate; underlying art. 35 bis operation required	2026	Art. 15 bis
Preparing a home for habitual-home letting	10% of specified costs; credit cap 150 per let property for either filing mode, shared by ownership/usufruct percentage	2026	Art. 15 ter
Landlord's rent-default credit insurance	75% of eligible premium, annual credit cap 150; qualifying lease, deposit, tax compliance and rent at most 800 monthly	2026	Art. 15 quater
Bringing a qualifying unused home into habitual-home letting	1,000 once per property, allocated by ownership/usufruct; at most five qualifying homes and the retention/tenant conditions below	2026	Art. 16
Unemployed claimant	120; statutory unemployment, gross-work-income and other-BI tests below	2026	Art. 16 bis
Eligible medical fees and disability aids	12% combined; within ordinary BI gate, credit cap 500 I / 700 J; above that gate, credit cap 150 per taxpayer. On an ordinary-gate individual return, the claimant age/disability OR test increases500 once to600; the attained65 implementation interpretation and source-wording distinction are explained below	2026	Art. 16 ter
General qualifying household-worker contributions	20%, annual credit cap 500 regardless of worker count; entitlement categories below	2026	Art. 16 quinquies

Home acquisition uses the terms incorporated from LIRPF art. 68.1 as effective on 1 January 2012, with the current regional 6,000 ceiling and rates replacing the old national amounts. Eligible acquisition/rehabilitation financing costs include principal, interest and associated costs under that incorporated rule. Retain the historic habitual-occupation/retention conditions and exceptions, prior credited-home-investment threshold and exempt-reinvestment-gain reduction, rather than treating every mortgage payment as eligible. Construction, rehabilitation and extension must meet the incorporated definitions; the construction route normally has a four-year completion period with the statutory exceptional extension route. AEAT requires each joint-return member's own individual BI to select their rate. Use the supported ordinary individual prior-home and State-legacy computation below;the precise joint/mixed-rate and historic eligibility limits remain named (art. 14; AEAT home guidance).

Energy rehabilitation must concern an owned habitual home and the specified energy/renewable/water-efficiency works. Require registered before/after energy certificates, invoices and the article's permitted card/transfer/named-cheque/credit-institution-deposit payments; cash does not qualify for this route. Exclude garages, gardens, pools, analogous items, furniture and appliances. A property association certifies costs actually paid and allocates them by ownership quota; apply the statutory equal-sharing provision where more than one taxpayer is entitled. Disability works require a competent certificate of strict accessibility/sensory-communication necessity. The disabled beneficiary can be the claimant or cohabiting spouse/ascendant/descendant; the latter must individually have non-exempt annual income at most 35,735. For shared ascendants/descendants divide the base ceiling equally, with nearest-degree priority (arts. 14 bis–14 ter).

Acquisition-base and State-legacy interaction. Calculate art.14 from the claimant's own qualifying acquisition/finance payments, including attributable purchase costs, traced principal, interest net of hedge receipts and qualifying finance costs. Exclude finance used for another purpose. Before the annual cap, apply the incorporated prior-home/reinvestment restriction: let H be investment in earlier habitual homes that actually formed a deduction base, plus the gain exempted through reinvestment; let P be cumulative qualifying investment already made in the new home before this year; and let Y be this year's qualifying new-home payments. The part of this year's investment above the remaining threshold is E = max(0, Y − max(0, H − P)). Use the earlier home's deducted investment base, not the euro tax saving or the entire earlier house's price when only part was deducted. If the current cumulative investment only reaches H, no credit yet arises; the amount above it becomes eligible. Also apply art.18.3's subtraction for expense-covering public aid that is exempt from IRPF, without deducting a reimbursement twice. Keep the payment, historical-threshold and grant records separate (art.14; incorporated LIRPF68.1.1–2; art.18).

For an individual claimant, cap the resulting regional annual base at 6,000, then apply their income/age rate. For example, previously deducted old-home investment20,000 plus exempt reinvestment gain10,000 gives H=30,000; previous new-home payments25,000 and current payments12,000 give E=7,000, hence a6,000 regional base. A claimant under40 with individual BI30,000 therefore computes240 before quota limits. If previous payments are18,000 instead, the12,000 current payment merely reaches30,000, giving zero eligible base that year. The threshold is crossed once cumulatively; do not subtract30,000 anew every year. A current payment excluded solely by the6,000 annual cap is not an authorised carry-forward (incorporated68.1; exact AEAT regional base/rates).

The opening sin perjuicio in art.14 expressly preserves the regional tranche of State-law home-investment relief. If the claimant independently satisfies LIRPFDT18, calculate that legacy credit separately with its own 9,040 annual base and preserved State/regional percentages; the regional6,000 ceiling does not replace the national9,040 ceiling. Art.18's same-asset exclusion applies to the Canary credits in that chapter, so it does not cancel the expressly preserved State-law legacy tranche. It still prevents the same claimant from stacking Canary acquisition, energy or disability-home credits on the same home, even on different invoices. Art.14quater's 15% of regional gross quota ceiling applies to the listed Canary property credits, not to the State-law legacy tranche. Apply the legacy regional tranche and other applicable settlement reductions, and then limit the allowable Canary credit to available regional tax as well as its own15% gross-quota limit (arts.14,14quater,18; AEAT same-asset interpretation).

For a single under40 claimant with BI30,000,12,000 payments independently eligible for both routes, no threshold/grant adjustment and regional gross quota1,000, with at least678 of available State quota after earlier deductions: State-law legacy relief is678 State plus678 regional; Canary nominal relief is240, reduced to150 by the15% gross-quota cap. Regional credits are678+150=828, leaving172; total home relief including the State678 is1,506. With regional gross quota700 instead, the Canary gross-quota cap is105 but only22 regional tax remains after678, so the Canary amount is22. These controls assume established legacy entitlement and do not confer DT18 status on a new2026 purchase.

This supplies the ordinary individual computation and independently established State coexistence. For separate returns each claimant uses their own supported payments and6,000 ceiling. It does not double a joint-return ceiling or establish a favourable priority between contributors with different age/income rates where their combined joint expenditure exceeds the unchanged quantitative ceiling. National joint9040 handling remains as already stated in the Guide. Historic cohort entitlement, refinancings used for mixed purposes and all pre-existing occupation/construction conditions still require their own evidence. A payment exceeding an annual cap does not become next year's new payment.

The ordinary rent condition is rent strictly exceeding 10% of BI after deducting the relevant rental subsidy from that comparison income, as AEAT explains. Separately reduce the credit's expense base for exempt expense-covering aid under art. 18.3. The home must satisfy art. 15's more-than-one-year residence definition; retain the named tenancy, landlord NIF, cadastral identity and annual rent. A non-tenant spouse does not acquire a credit merely through joint filing. The dación route requires the actual art. 35 bis financial-creditor enforcement transfer and continued habitual occupation under a qualifying lease with purchase option, with at least a five-year contractual term; it is not available for every debt settlement or ordinary lease (arts. 15–15 bis and 35 bis; AEAT rent guidance).

Letting-preparation costs include qualifying repair/conservation/necessary preparation, lease formalisation, damage/default insurance and energy certificates, supported by invoices. The lease must satisfy LAU art. 2; report repair/conservation provider IDs and annual amounts. The insurance route additionally requires at least a one-year lease with the same tenant, the regional security-deposit lodging, declared property-rental income, current tax compliance, tenant ID and cadastral reference. Art. 15 ter expressly bars using the same premiums under both routes; the art. 18 same-asset rule also applies (arts. 15 ter–15 quater and 18).

The 1,000 market-entry credit requires imputed-property-income status for the whole preceding period, or a newly acquired previously unlet property brought into qualifying letting within six months of acquisition. Letting must not be an economic activity. It is once per property in the first letting period, with three years' effective letting, no spouse/relative through the third degree as tenant and at most five homes, excluding garages/storerooms. Each co-owned property counts as one towards that five-home limit regardless of the ownership percentage. A replacement lease within six months preserves relief if effective lease periods total at least three years. Breach recaptures the credit plus interest (art. 16).

Unemployment relief requires benefits received, legal unemployment for more than six months, gross employment income above 15,876 and at most 22,000, and general plus savings BI excluding its employment-income part at most 1,600. Do not apply the general BI gate or gross-pay bands from another credit. Health relief covers the stated medical/health-professional services, excluding pharmacists, and qualifying corrective devices including prescribed glasses/contact lenses. Exclude insurance premiums, reimbursable treatment and aesthetic-only services except the statutory accident/intervention repair and gender-identity treatments. Keep invoices, payer allocation, provider IDs and annual amounts; AEAT attributes community-property payments equally between spouses and otherwise requires proof of the payer. The two health expense categories share the cap; the 150 higher-income cap is not zero relief (arts. 16 bis–16 ter; AEAT health guidance).

Medical-credit cap and claimant status. For the medical credit, determine the claimant's age and disability at accrual, ordinarily31December. Within the ordinary combined-BI gate, calculate min(12% × combined eligible net expense base, cap). The cap is500 on an individual return, increased once by100 to600 if the claimant meets the age condition discussed below or has certified disability of at least65%. This is an OR test: age alone qualifies, and disability of at least65% qualifies below65. Meeting both conditions does not create two increments. An older or disabled minimum-entitled relative can generate qualifying medical expenditure but does not confer the cap increase on a younger, non-disabled claimant. A joint return uses700; the individual100 increase is not added to it. Above the ordinary income gate, apply the separate150 cap rather than adding100 to it. Eligible medical fees and corrective-appliance expenses consume one combined cap. Using the attained65 operational interpretation below, for an individual claimant with30,000 combined BI and10,000 eligible net expenses, the nominal1,200 gives600 if the claimant is65 with no disability,600 if age40 with65% disability, and600 if both age65 and65% disabled. At age64 with no qualifying disability it gives500. Keep the Guide's payer, invoice, exempt matching-aid, expense-eligibility and quota limitations. (current art16ter and accrual rule; Ley9/2025 DF11.15; exact AEAT10.5.20 implementation).

Age wording and observed implementation. Art.16ter and AEAT's2025 instructions say “mayor de 65 años”. In the public RentaWEBOPEN2025 simulator, a fictional claimant born31December1960 with no disability received600 at31December2025; a claimant born1January1961 received500. An independent reviewer separately reproduced the exact65/no-disability600 result. The attained65 treatment used here is an inference for2026 from that2025 implementation of the unchanged rule, rather than an observed2026 return campaign. Ley9/2025 DF11 opening and paragraph15 make the current provision effective from1January2025 indefinitely.

General household relief requires the habitual employer home and the specified household-system contributions. Qualify through a descendant-minimum entitlement plus work/activity income, age at least 75, or age over 65 plus physical/organic/sensory disability at least 65% or the stated cognitive/psychosocial/intellectual/developmental disability at least 33%. Attribute payments to the employer, except equal attribution between community-property spouses, and report the employee's NIF/NIE. The same-worker/same-payment interaction with dependent-disability assistance is supplied by the expressly labelled statutory interpretation below (arts. 16 quater–16 quinquies).

Same worker and payment: labelled two-credit statutory interpretation. Where the same claimant independently qualifies for both art.16quater.4 and16quinquies, compute each contribution credit on that claimant's own qualifying paid contributions, applying its separate20%rate and500annual cap. This is a combined-text compatibility inference: the current two articles each grant the amount, use matching employer/gananciales attribution, and contain neither mutual exclusion nor a rule making one contribution base residual after the other. Art.17defines income references; it does not impose a shared contribution ceiling. Art.18.1still limits aggregate regional credits to regional gross tax, and18.3reduces each affected expense base for matching exempt public aid. Art.18.2's same-asset restriction is not a universal same-payment ban; a household employee or disabled dependant is not an asset to which that property-credit rule can simply be transferred. This method does not remove that rule for credits actually concerning the same asset.

The exact AEAT assistance instructions and household-contribution instructions separately reproduce20%/500and matching payment attribution, without prescribing cross-article mutual exclusion or base sharing. Their express compatibility statement for the fixed600dependent amount plus art.16quater.4concerns those two components only; it is not an express agency ruling about16quinquies. The two-contribution-credit method here therefore remains labelled as our reading of the actual statutory grants and common limits, not an expressly printed same-remittance worked ruling or an observed2026filing-software result. No general anti-double-credit rule or forced50:50split is invented.

Binding single-employer ledger. In2026an individually filing, non-ganancial claimant has combined general/savings BI30,000and qualifying employment income, and is the sole person entitled to the descendant and disability/assistance minima for a cohabiting descendant with certified disability of at least65%and documented need for third-person assistance. All minimum, cohabitation and other entitlement conditions pass. The taxpayer is the sole registered household employer; the same identified worker performs the qualifying household/assistance work in the employer's habitual home. Actual TGSS/payment records establish 3,000of contributions independently eligible under both articles, with no matching exempt aid. This is one paid-contribution ledger, not two payments or an estimated annual wage amount. Retain employer registration, the worker's NIF/NIE, contribution and bank records, habitual-home/work evidence and the minimum/disability/assistance documents.

Art.16quater.4gives min(20% × 3,000,500)=500; art.16quinquies independently gives min(20% × 3,000,500)=500. Both caps bind: the combined contribution credit is 1,000. A compulsory split of that one3,000payment into1,500perroute would instead give300+300=600and is not the selected statutory method. This is not a second500allowance for another worker within either article. Separately, the claimant on these facts qualifies for the existing fixed600dependent credit; AEAT expressly permits that amount alongside its assistance component. With regional gross tax2,000, no other deductions and all stated conditions, the ledger is600fixed+500assistance+500general contributions=1,600, leaving400regional tax. Do not separately allow each credit against the same remaining tax and thereby exceed art.18.1. If either contribution route's own eligibility fails, that route is absent; eligibility for the other is tested independently. Ganancial payment attribution remains exactly as stated above; this example does not allocate a whole3,000base to each spouse or invent a general rule for other credit pairs.

Canarias: donations, investment and historical relief

Credit	Amount or calculation	Tax year	Official source
Ecological cash donation	10%, limited to both 10% of regional gross tax and 150	2026	Art. 3
Qualifying heritage-conservation donation	20%, limited to both 10% of regional gross tax and 150	2026	Art. 4
Cultural/sport/research/education donation or qualifying technology capital contribution	15%, credit limited to 5% of regional gross tax; statutory base caps 50,000 for the listed public/university/technology routes or 3,000 for the listed small cultural/scientific companies	2026	Art. 4 bis
Ley 49/2002 nonprofit donation	20% of first 150 of eligible base plus 15% of the rest, or 17.5% of the rest for qualifying recurring gifts; base at most 10% of BL	2026	Art. 4 ter
Owner's qualifying heritage-property restoration/rehabilitation/repair	10%, limited to 10% of regional gross tax and the combined art. 14 quater ceiling	2026	Art. 6
Ordinary new/recent SA/SL equity	20%, annual credit cap 4,000	2026	Art. 9.1–3
University/research-created or participated company equity	30%, annual credit cap 6,000	2026	Art. 9.4
Labour SA/SL or cooperative subscriptions	30%, annual credit cap 6,000, with the specified formation-employee exception	2026	Art. 9.5

Ecological gifts require the listed Canary public/environment bodies or registered Ley 49/2002 bodies with the exclusive environmental purpose. Heritage gifts require the prescribed regional listing/property and eligible public, cooperating religious or qualifying nonprofit recipient. Cultural/scientific company routes require equity below 300,000, the listed activity and eligible purpose; the 50,000 routes have their own recipient/project categories. Obtain art. 5's donor/recipient IDs, date, amount/value, purpose, acceptance and irrevocability certificate, with the public project identity or additional competent-department certificate for a private project. A revoked donation recaptures relief and interest. Art. 4 ter is additional to the national donation credit but incompatible with arts. 3/4 bis for the same contributions to the same recipient. Recurring-gift history must satisfy the two preceding years' non-decreasing same-entity test. Its first 150 band is the current regional statute, not automatically the national donation band's amount. Non-cash bases use Ley 49/2002's definitions; detailed in-kind valuation remains to confirm. Owner heritage works need the prescribed BIC status and competent works authorisation (arts. 3–6).

Equity relief requires formation/capital-increase subscriptions, family-through-third-degree capital/votes no more than 40% on any day, no investor executive/management functions, at least three years holding, Canary registered/tax offices and genuine activity rather than principal asset management. Formation normally needs at least one full-time general-regime employee from its first fiscal year. That formation-employee condition is excepted for the labour/cooperative route; its other conditions continue. Capital increases must be within three years of incorporation, increase average employment by at least one full-time equivalent in the two following fiscal years over the prior 12-month average and maintain the increase another 24 months. AEAT treats the three investment categories' caps as independent, unlike the Balearic combined cap; each entitled joint-return investor applies their own limits. The same share cannot receive both art. 9 and the technology-capital route in art. 4 bis.f, though distinct shares can follow separate routes. Retain distinct investment and employment schedules (art. 9; AEAT investment interpretation).

DA 1's volcanic-event personal/desarraigo/free-use/health credits expressly identify 2021–2022 or 2021 periods; DA 4's inflation supplements identify 2022–2023. Their presence in the current consolidation does not establish a new 2026 claim. Separately, DL 12/2021 DA 1 preserves arts. 14/14 bis/14 ter home-credit rights where lava destroyed the habitual home and permits continuing eligible payments to generate the corresponding credit. Do not confuse that preservation with renewing every temporary volcanic-event credit (DL 1/2009 DA 1/4).

Worked example

Canarias homeowner: overlapping property credits, tax caps and exempt aid

Hypothetical 2026 facts: an individual Canary resident aged 39, with general plus savings BI 30,000, pays 9,000 of qualifying first habitual-home acquisition costs and 10,000 of independently qualifying energy-rehabilitation costs on that same home. All ownership, occupation, historical incorporated conditions and energy certificates are satisfied, with no previous-home deduction/reinvestment adjustment or property grants. Separately, eligible medical invoices total 5,000, of which an IRPF-exempt public grant covers 1,000. The hypothetical upstream regional calculation supplies gross tax 1,200, with no other credits at this stage. BI and regional tax are stated calculation inputs; the example does not replace the underlying state/regional tax calculation.

The under-40 middle income band gives 4% × min(9,000, 6,000) = 240 for acquisition, limited by art. 14 quater to 15% × 1,200 = 180. Energy relief considered alone would be 12% × min(10,000, 7,000) = 840, limited to 10% × 1,200 = 120. Choose the acquisition credit of 180: art. 18 bars stacking both credits for the same home even for different payments. Medical relief is 12% × (5,000 − 1,000) = 480, below the ordinary individual 500 cap. Total regional credits are 660, leaving regional liquid tax 540 before later state/national stages and prepayments (arts. 14, 14 bis, 14 quater, 16 ter and 18).

For a separate final-settlement stage in the same example, assume the claimant is a mother entitled at her child's 2025 birth and for all twelve months of 2026, with no excluded IMV months. Nine full qualifying nursery months give nominal childcare 750, capped by 650 of actual annual unsubsidised qualifying costs. Maternity is 1,200; actual maternity advances were 600. An upstream combined annual differential of 400, already including the regional 540 and all other tax/prepayments, becomes 400 −1,200 −650 +600 = −850: 850 refundable. Do not cap these differential credits at the regional 540 or deduct the 600 advance a second time.

name: Canarias property-credit choice, quota limits and exempt medical grant
inputs:
  eligible_acquisition: 9000
  eligible_energy_works: 10000
  medical_invoices: 5000
  exempt_medical_grant: 1000
  regional_gross_tax: 1200
  maternity_months: 12
  childcare_complete_months: 9
  childcare_net_annual_cost: 650
  maternity_advances: 600
  differential_before_family: 400
steps:
  acquisition_nominal: min(eligible_acquisition, 6000) * 0.04
  acquisition_after_tax_cap: min(acquisition_nominal, regional_gross_tax * 0.15)
  energy_nominal: min(eligible_energy_works, 7000) * 0.12
  energy_after_tax_cap: min(energy_nominal, regional_gross_tax * 0.10, regional_gross_tax * 0.15)
  chosen_property_credit: max(acquisition_after_tax_cap, energy_after_tax_cap)
  medical_base: max(0, medical_invoices - exempt_medical_grant)
  medical_credit: min(medical_base * 0.12, 500)
  total_credit: min(chosen_property_credit + medical_credit, regional_gross_tax)
  regional_liquid: regional_gross_tax - total_credit
  maternity: maternity_months * 100
  childcare: min(1000 * childcare_complete_months / 12, childcare_net_annual_cost)
  final_differential: differential_before_family - maternity - childcare + maternity_advances
expected:
  acquisition_nominal: 240.00
  acquisition_after_tax_cap: 180.00
  energy_nominal: 840.00
  energy_after_tax_cap: 120.00
  chosen_property_credit: 180.00
  medical_base: 4000.00
  medical_credit: 480.00
  total_credit: 660.00
  regional_liquid: 540.00
  maternity: 1200
  childcare: 650
  final_differential: -850

Sources

Source	Coverage/read scope	Read on
Canarias DL 1/2009, Ley 9/2025	All IRPF credit articles, arts. 2/17/18/41, DA 1/4 period limits; final provision 11's indefinite 2025-effective amendments and final provision 18 entry date	2026-10-26
Historical LIRPF, December 2011 revision, AEAT Canarias home guidance	Incorporated art. 68.1 as effective 1 January 2012; regional base/rates and incorporated construction/retention conditions	2026-10-26
AEAT Canarias common limits, rent, health	2025 manual interprets the same indefinitely operative wording: same-asset exclusion even for different payments, exempt-grant base reduction, per-person rent caps, BI comparison and medical payer attribution	2026-10-26
AEAT Canarias equity investment, disability home works	Independent investment-category caps, labour/cooperative employee exception, same-share prohibition, beneficiary age/means and common property cap	2026-10-26
Canarias DL 12/2021	DA 1 preservation of home-credit rights and continuing payments following lava destruction, distinguished from temporary DA 1/4 credits in DL 1/2009	2026-10-26
Official Renta 2025 OPEN 1.19, own current art. 32.3/5/6/16, Ley 9/2025 art. 1/DF	Actual monthly-dialog under-three-at-month-end instruction and fictional 300+200 same-expense calculation, labelled administrative/inferred methods bridged to unchanged 2026 substantive wording and current Annex I; no 2026 runtime or court claim	2026-10-28
DL5/2025art3.3/3.4, AEAT ordinary rent, victim rent, personal legacy rates, official2025OPEN	Labelled same-rent separate-grant interpretation and500/1,000ledger; observed768/723mixed-rate joint controls under current613-1/DT18, with2025runtime and prequalified-input limits distinguished from2026law	2026-10-28
Canarias art.14/14quater/18, incorporated LIRPF68.1, AEAT acquisition method	Cumulative prior-home/reinvestment threshold, separate regional6,000 and State legacy9,040 bases, express State coexistence and regional property/gross-quota limits	2026-10-27
Balearic art6bis, exact AEAT10.4.18 child-by-child return method; AEAT practical maximum-sharing instruction, public OPEN simulator	Explicit per-child expense/day inputs and prorated caps, overlapping child periods and preserved same-rate equal-parent/joint controls; own-payment/person-count inputs support the added unequal-payment/mixed-personal-rate individual worksheet, with the broader statutory wording and mixed-rate joint boundary retained	2026-10-28
Canary art16ter/2.2, Ley9/2025 DF11 opening/15, AEAT10.5.20 medical-credit instructions	Individual claimant age/disability OR gate; one100 increment; unchanged2025/2026scope, combined expense base and individual/joint/higher-income cap distinctions	2026-10-27
AEAT public RentaWEBOPEN2025	Fictional attained65/no-disability600 implementation observation, independently reproduced; 2025 campaign evidence supports the expressly qualified2026 inference	2026-10-27

Source	What it supports	Checked
Current LIRPF48–50/56/63/66/74/76/84, official public2025OPEN	General/savings quota and separate minimum spillovers; deduction-specific quota ratios versus expressed two-decimal rates; positive mixed-income/global-base-reduction methods. Controlled2025 observations support unchanged2026 wording, not a2026 filing-campaign assertion	2026-10-27
Aragón exact income input, CLM move, Cantabria move, Canary move	Selected reduced net income, separate eligibility gates and single joint attribution ceiling; quota-ratio and intermediate rental-quota rounding controls	2026-10-27
Official Renta2025 OPEN simulator	Saved fictional joint controls: one-entitled-mover cap and both-entitled signed cent discrepancies; observations do not establish a universal intermediate rounding algorithm or a tested 2026 return campaign	2026-10-27

Source	What it supports	Checked
Cantabria2.1, LIRPF49/DA20, actual RentaWEBOpen2025	Observed individual general-base progressivity-exempt and current listed-share-loss offset denominator. Own25000/10000/8000/10000inputs separate3250equality from3250.01/300credit.2025software evidence for unchanged2026comparison, not a universal signed-income rule	2026-10-28

National law rows (LIRPF, RIRPF, LGT, Ley 49/2002) and the AEAT national guidance are in the es-irpf-deductions Sources.

Not yet confirmed: Canarias joint/mixed-rate and historic home-entitlement interactions beyond the supplied ordinary individual base/State-coexistence method, signed-income/loss allocation of the inter-island move tax cap beyond the supplied mixed/minimum method, in-kind gift valuation. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.