10.6.19. Due to habitual residence in a municipality affected by the risk of depopulation in Cantabria

Amount and requirements

The taxpayers under 40 years of age on the date the tax accrues, with habitual residence throughout the calendar year in some municipality affected by risk of depopulation they will be able to apply a deduction of 20% of the full quota up to a limit of 500 euros.

In the case of joint taxation, the amount of the deduction will be applicable to each of the taxpayers who meet the established requirements.

The concept of habitual residence will be determined in accordance with the provisions of the Personal Income Tax Law.

Completion

If you are entitled to the deduction, check the box provided for this purpose.