10.6.12. For rental contracts for homes located in areas at risk of depopulation
Amount of deduction
THE 20% of the amounts paid in the tax period for the rental of homes located in areas of Cantabria at risk of depopulation and which constitute or will constitute the habitual residence of the tenant . The concept of habitual residence will be determined in accordance with the provisions of the Personal Income Tax Law.
Rural areas at risk of depopulation shall be understood as those municipalities or town councils that meet any of the following objective criteria:
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Population less than 2,000 inhabitants.
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Population density less than 12.5 inhabitants per square kilometer.
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Aging rate greater than 30%.
Deduction base
The basis for the deduction will be the amounts justified with invoices or receipts and paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that provide daycare services. In no case will amounts paid through cash payments give the right to make this deduction.
Deduction limit
The limit for this deduction is 600 euros per year for individual taxation and 1,200 euros for joint taxation.
Requirements
The taxable base for the period covered by the personal and family minimum must be less than 22,946 euros for individual taxation or 31,485 euros for joint taxation.
This deduction is incompatible, with respect to the same dwelling, with the application of the deduction "For rental of habitual dwelling by young people, the elderly and people with disabilities."
Municipalities in Rural Areas of Cantabria at Risk of Depopulation for the Year 2021
- 39003 Anievas
- 39004 Iguña Sands
- 39005 Argonos
- 39007 Arredondo
- 39010 Barcena de Pie de Concha
- 39011 Bareyo
- 39013 Cabezon de Liébana
- 39014 Cabuerniga
- 39015 Camaleno
- 39017 Yuso Field
- 39021 Cieza
- 39022 Cillorigo de Liébana
- 39029 Escalante
- 39031 Basket Bundles
- 39032 Brotherhood of Campoo de Suso
- 39033 Ironworks
- 39034 Lamason
- 39036 Liendo
- 39038 Clean
- 39039 Luena
- 39045 Miera
- 39046 Molledo
- 39049 Peñarrubia
- 39050 Pesaguero
- 39051 Fishing
- 39053 Polations
- 39055 Pots
- 39058 Rasines
- 39059 Reinosa
- 39063 Rionansa
- 39064 Riotuerto
- 39065 Rozas de Valdearroyo (Las)
- 39066 Ruente
- 39067 Ruesga
- 39068 Ruiloba
- 39070 San Miguel de Aguayo
- 39071 San Pedro del Romeral
- 39072 San Roque de Riomiera
- 39077 Santiurde de Reinosa
- 39078 Santiurde de Toranzo
- 39081 Saro
- 39082 Selaya
- 39083 Soba
- 39084 Solorzano
- 39086 Gorse (The)
- 39088 Tresviso
- 39089 Tudanca
- 39090 Units
- 39092 Valdeolea
- 39093 Valdeprado del Rio
- 39094 Valderredible
- 39096 Vega de Liébana
- 39097 Vega de Pas
- 39098 Villacarriedo
- 39100 Villafufre
- 39101 Villaverde Valley
Completion
The following data will be reflected in the window:
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Amount paid by the person listed as the owner in the lease contract.
In the case of marriage, regardless of the marital property regime, if only one of the spouses appears in the contract, it will be he or she who can apply the deduction. If the rent is paid with joint funds, the spouse who is the holder of the contract may apply a deduction for 50% of the rental amount; The amounts paid by the other spouse do not give the right to the deduction as they do not have the status of tenant.
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The landlord's NIF. If the landlord does not have a NIF, he/she must provide the Identification Number in the country of residence.
The program will transfer both the landlord's NIF and the amount paid with the right to the deduction to Annex B.9 of the declaration.