10.6.15. For expenses incurred when changing main residence to an area at risk of depopulation
Deduction amount
500 euros in the tax period in which the change of residence occurs and in the following one.
The concept of habitual residence will be determined in accordance with the provisions of the LIRPF.
Requirements and conditions
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The transfer of habitual residence to an area of Cantabria at risk of depopulation must be motivated by the performance of a work activity as an employee or self-employed person.
To consolidate the right to the deduction, the taxpayer must remain in the new habitual residence during the year in which the transfer occurs and the following three.
Failure to comply with any of these requirements will result in the integration of the deducted amounts into the full autonomous community fee for the year in which the failure occurs, with the corresponding late payment interest.
A rural area at risk of depopulation will 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%.
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The taxable base for the period reduced by the personal and family minimum must be less than 22,946 euros in individual taxation or 31,485 euros in joint taxation.
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The amount of the deduction may not exceed the autonomous part of the full quota from the income from work and economic activities of the year in which the deduction is applicable.
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In the case of joint taxation, the deduction of 500 euros will be applied, in each of the tax periods in which the deduction is applicable, for each of the taxpayers who transfer their residence with the limit of the autonomous part of the full quota. from income from work and economic activities that corresponds to the taxpayers who generate the right to apply the deduction.
Municipalities of Rural Areas of Cantabria at Risk of Depopulation for Fiscal Year 2021
- 39003 Anievas
- 39004 Arenas de Iguña
- 39005 Argoños
- 39007 Arredondo
- 39010 Bárcena de Pie de Concha
- 39011 Bareyo
- 39013 Liebana Cabezón
- 39014 Cabuérniga
- 39015 Camaleno
- 39017 Campoo de Yuso
- 39021 Cieza
- 39022 Cillorigo de Liébana
- 39029 Escalante
- 39031 Basket Bundles
- 39032 Brotherhood of Campoo de Suso
- 39033 Blacksmiths
- 39034 Lamason
- 39036 Reading
- 39038 Clean
- 39039 Luna
- 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 (Los)
- 39088 Tresviso
- 39089 Tudanca
- 39090 Udays
- 39092 Valdeolea
- 39093 Valdeprado del Río
- 39094 Valderredible
- 39096 Vega de Liébana
- 39097 Vega de Pas
- 39098 Villacarriedo
- 39100 Villafufre
- 39101 Villaverde Valley
Completion
If, as stated above, you meet the requirements to be entitled to the deduction, you will mark the box enabled for this purpose.