For leasing of habitual housing by young people, the elderly and people with disabilities
Regulations: Art. 2.1 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria.
Amount and maximum limits of the deduction
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10% of the amounts paid in the tax period for the rental of the habitual residence
The deduction will be made by the holder or holders of the lease contract.
In the case of marriage, whatever the marital economic regime, only the amounts paid by spouse who signed the lease contract will be deductible and, consequently , the amounts paid by the spouse who does not appear in the contract do not give the right to said deduction because he or she is not the tenant. See in this regard Supreme Court Ruling No. 220/2009, of April 3.
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The maximum deduction limit will be:
Requirements and other conditions for the application of the deduction
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Be under 35 years of age, 65 or older, or be a person with a physical, mental or sensory disability with a degree of disability equal to or greater than 65 percent in accordance with the scale referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31).
For the purposes of accrediting the degree of disability, please refer to the Sole Additional Provision of Legislative Decree 62/2008, of June 19, whose regulation is similar to that established in article 72 of the IRPF Regulations.
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That the sum of the general taxable base and the savings taxable base, sum of boxes [0500] and [0510] of the declaration, reduced by the personal and family minimum, box [0520], is less than:
- That the amounts paid in rent exceed 10 percent of the taxpayer's income.
Deduction base
The basis for this deduction will be the amounts justified with an invoice or receipt paid by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that are landlords of the home .
Under no circumstances , will amounts paid through cash deliveries give the right to practice this deduction.
Note: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for rent" in Annex B.6 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF/NIE of the landlord of the home must be stated and, if applicable, of the second landlord or, if applicable, if they have stated a NIF from another country, an X must be marked in the corresponding box.