canarias-dl-1-2009

Published in the Boletín Oficial del Estado as BOC-c-2009-90002. Cadrumo’s calculations cite 1 provisions of this text; each one links below to its official wording in the BOE.

canarias-dl-1-2009, art. 18 quater

In force from 2023-01-01 (published on 2009-04-21).

Official text, in extract (in Spanish)

Canarias

Mínimo del contribuyente

5.606 euros anuales con carácter general

Read canarias-dl-1-2009, art. 18 quater in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

canarias-dl-1-2009:art-18-quater

Kind of instrument:

real_decreto_legislativo

BOE document:

BOC-c-2009-90002

Bundled corpus:

corpus/manuals/renta/2025/part1/source.pdf#canarias-minimo-contribuyente

Authority:

autonomous_community

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-09-10

Reviewed by:

agent-authored from the bundled AEAT Renta 2025 manual parte 1 cap. 14; operator to re-stamp the BOC/BOE consolidated id

Cataloguer’s note:

DL 1/2009 art. 18 quater (Canarias): mínimo del contribuyente para el gravamen autonómico 5.606 € con carácter general, +1.162 € mayor de 65 años, +1.414 € adicionales mayor de 75 años.