This little-known but significant measure aims to encourage citizen participation in environmental protection. The autonomous deduction is compatible with state deductions and applies to financial contributions made to associations that contribute to the defense of the natural environment.

The main objective of this tax benefit is to channel private funds towards conservation, biodiversity, and sustainability projects in a territory with unique and fragile ecosystems. This complements public investment with private contributions for the safeguarding of the archipelago's natural heritage.

The regulation allows for a 10% deduction of the amounts donated during the fiscal year, provided they are purely economic contributions without consideration. The maximum deduction limit is 150 euros per taxpayer and cannot exceed 10% of the autonomous full quota of the IRPF. To reach the maximum saving, at least 1,500 euros must have been donated.

It is crucial that donations are made to specific entities to qualify for the deduction. These include public bodies in the Canary Islands (autonomous government, island councils, or municipalities) that carry out environmental conservation activities, as well as non-profit organizations covered by Law 49/2002, whose sole purpose is environmental protection and are registered in the official records of the autonomous community.

To justify the donation to the Tax Agency, a certificate issued by the recipient entity is mandatory. This document must include the donor's and organization's details, the amount, the date of the donation, and an explicit reference to its ecological purpose, as well as stating that it is an irrevocable contribution. Taxpayers must look for box 0546 on their Income Tax return to apply this benefit.