10.6.12. For leasing 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 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.
Deduction base
The basis for this deduction will be the amounts justified with an invoice or receipt paid by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions to the landlords. Amounts paid in cash will not give rise to 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.
Incompatibility
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."
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.