This figure represents a significant increase compared to the 78 million euros recorded in 2022, the first year the measure was applied. According to Izquierdo, this evolution highlights the growing effectiveness of the deduction in revitalizing the island's economy and actively contributing to La Palma's recovery process.

The deduction, approved retroactively for the entire year 2025 through Royal Decree-Law 13/2025, has been continuously applied since the 2022 tax campaign. The Commissioner has reminded taxpayers of the importance of declaring this deduction in box 1847 of Annex A.6 of their tax return.

The economic impact estimates were prepared by a team of statisticians from the Tax Agency itself, which, in Izquierdo's opinion, gives the data a high degree of technical reliability. The progression of the impact has been constant: 78 million in 2022, 88 million in 2023, 101 million in 2024, and the projection of 111 million for 2025.

Izquierdo attributes this growth to various factors, including population increase, a rise in Social Security affiliates, and greater business activity on the island. He also noted that the effect of inflation influences the total volume of declared income, contributing to the overall economic impact.