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)