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IRPF regional deduction: moving residence to another Canary Island for work

A Canarias-specific IRPF deduction of €300 applies to taxpayers who relocate their habitual residence to a different island of the archipelago to take up employment or self-employment, subject to a multi-year residence commitment and income caps.

Official page
Manual Práctico Renta 2025 - Deducciones autonómicas - Canarias (lists deduction names)
Last checked
15 Oct 2026

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