For single parent families
Regulations: Art. 2.9 Text Recast of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria.
Deduction amount
200 euros per year for the head of the single-parent family.
In the cases of legal separation or when there is no marital bond , the family formed by the mother or father will be considered a single-parent family the father and the children who live with one or the other and who meet any of the following requirements :
- Minor children , with the exception of those who, with the consent of their parents, live independently of them.
- Legally incapacitated adult children subject to extended or rehabilitated parental authority.
Requirements for applying the deduction:
That the sum of the general taxable base and the savings taxable base, sum of the boxes [ 0500 ] and [ 0510 ] of the declaration , reduced by the personal and family minimum, box [ 0520 ] >, be lower at 31,485 euros.