10.6.14. For expenses incurred when moving one's usual residence to a municipality affected by the risk of depopulation in Cantabria for work-related reasons, whether employed or self-employed

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 municipality affected by the risk of depopulation It must be motivated by the performance of a work activity, either employed or self-employed.

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 integration of the unduly made deductions into the regional or supplementary tax liability accrued in the year in which the requirements have been breached, with the corresponding late payment interest.
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.