10.6.12. For leasing of homes located in areas of Cantabria at risk of depopulation that constitute or will constitute the tenant's habitual residence (deduction for the tenant)
Amount
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 that 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.
Deduction base
The basis of this deduction will be the amounts justified with an invoice or receipt paid, by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions, to the lessors. Amounts paid through cash deliveries will not give the right to make this deduction.
Deduction limit
The limit of this deduction is 600 euros per year in individual taxation and 1,200 euros in joint taxation.
Requirements
The taxable base for the period included in the personal and family minimum must be less than 22,946 euros in individual taxation or 31,485 euros in joint taxation.
Incompatibility
This deduction is incompatible, with respect to the same home, with the application of the deduction "For rental of habitual residence by young people, the elderly and people with disabilities."
Completion
The following data will be reflected in the window:
-
Amount paid by the person listed as 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, he or she will be the one who can apply the deduction. If the rent is paid with community funds, the spouse holding the contract may apply the deduction for 50% of the rental amount; The amounts paid by the other spouse do not give the right to the deduction since they do not have the status of tenant.
-
The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.
The program will transfer both the lessor's NIF and the amount paid with the right to deduction to Annex B.9 of the declaration.