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Practical Income Manual 2021.

For rental contracts for dwellings located in areas of Cantabria at risk of depopulation and which are or will be the tenant's principal residence.

Regulations: Art. 2.11.1 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.

  1. A. Deduction for the tenant
  2. B. Deduction for the landlord (only applicable to taxpayers who died before 12-31-2021)