10.6.14. For expenses incurred when moving the habitual residence to an area of Cantabria with a demographic challenge for reasons of employment or self-employment

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 habitual residence to a area of Cantabria with a demographic challenge must be motivated by the performance of an employment activity as an employee or as a 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 move occurs and the following three years.

Failure to comply with any of these requirements will result in the deducted amounts being included in the regional tax rate for the year in which the breach 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 for individual taxation or 31,485 euros for joint taxation.
The amount of the deduction may not exceed the regional portion of the total tax rate derived from income from work and economic activities in 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, up to the limit of the regional portion of the total tax rate from work income and economic activities that corresponds to the taxpayers who generate the right to apply the deduction.

If, in accordance with the above, you meet the requirements to be entitled to the deduction, you will check the box provided for this purpose.