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Practical Income Manual 2021.

For family care

Regulations: Art. 2.2 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

100 euros for each of the following family members, whether related by blood or affinity:

  • Offspring under 3 years old .

  • Ascendant over 70 years old .

  • Ascendant, descendant, spouse or brother with a degree of physical, mental or sensory 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 Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31).

For descendants under 3 years of age with a degree of disability equal to or greater than 65 percent , a deduction of 100 euros per descendant and another 100 euros per disability will be applied ##2 . In an analogous way it is possible to proceed with the ascendants .

Requirements for applying the deduction

  • That the ascendant, descendant, spouse or brother lives more than 183 days of the calendar year with the taxpayer . is exempt from compliance with this requirement for children under three years of age .

  • That the descendant or ascendant does not have gross annual income exceeding 6,000 euros . In cases of disability of an ascendant, descendant, spouse or brother, the limit will be 1.5 times the Multiple Effects Public Income Indicator (IPREM).

    The amount of the annual IPREM for 2021 that is taken as a reference amounts to 7,908.60 euros, so the quantitative limit is set at 11,862.90 euros.

Remember: If the above requirements are met, you will have the right to apply the deduction, even if the relationship is by affinity.