10.6.1. To compensate for the travel and accommodation expenses of new residents in Cantabria

Amount

Taxpayers who move their main residence to Cantabria from another Autonomous Community, to offset the travel and accommodation expenses generated by changing their main residence, may benefit from a deduction of:

In general: 10% of the expenses generated as a result of the move, with an annual maximum of 1,000 euros.
When the transfer is for work reasons: 25% of the expenses incurred as a result of the transfer up to a maximum of 1,500 euros. In the case of a joint transfer of a married couple to Cantabria, it is understood that if one of the spouses transfers for work reasons, the other does so for the same reason.

Travel expenses

For the purposes of this deduction, the following will be considered expenses generated as a result of moving address:

Travel and moving expenses necessary for the taxpayer and members of their family unit to settle in Cantabria.
Expenses derived from the schooling in Cantabria of the taxpayer's descendants during the stages corresponding to compulsory education and high school. They are included within thedescendants those linked to the taxpayer byaffinity, The wards, including those already under guardianship and custody by court order.
Expenses for the rental of the taxpayer's main residence in Cantabria, as well as expenses arising from the contracting of services or supplies linked to it, not including the cost of the service or supply.

Requirements and conditions

That the taxpayer has not had their habitual residence in Cantabria during the four years prior to the date of the transfer.
That the taxpayer maintains their habitual residence in Cantabria for at least the three years immediately following the acquisition of resident status.

The loss of residence during this mandatory period will result in the loss of the applied deduction except in cases of the taxpayer's death.
That the taxpayer has effectively paid the expenses generated as a result of the change of residence.

In the case of marriage under the community property regime, the amounts paid by the community property will be understood to be attributed to the spouses in equal parts.
Proof of expenses will be provided by any means of proof admissible by law.
The deduction will be applied in the tax period in which the status of habitual resident in the territory of Cantabria is acquired and during the three subsequent periods. Thus, a taxpayer who has acquired the status of habitual resident in Cantabria in 2024 and who meets the legally established requirements and conditions may apply the deduction in each of the 3 subsequent tax periods (2025, 2026 and 2027) for the expenses that, as a result of the transfer, are generated in each of these periods.
If the taxpayer does not have sufficient regional tax liability to apply the full amount of the deduction generated in each period, the amount not deducted may be offset exclusively in the following four years.

Completion

It will record the amount of expenses incurred by the transfer and paid by the taxpayer in 2025. Additionally, if the transfer was for work-related reasons, you will check the box provided for that purpose.