10.6.14. For expenses incurred when moving the habitual residence to an area of Cantabria at risk of depopulation for work reasons as an employee or self-employed person.

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.

The transfer of the 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 by own account.

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.
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.
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.
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.

If, as stated above, you meet the requirements to be entitled to the deduction, you will mark the box enabled for this purpose.