For illness expenses
Regulations: Art. 2.7 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.
Amount and maximum limits of the deduction
10 percent of professional expenses and fees , both their own and those of the people included in the family minimum, paid during the year for the provision of health services due to illness, dental health, pregnancy and birth of children, accidents and disability, as long as these fees are not covered by Social Security or, where applicable, by the corresponding Mutual Fund or insurance entity of the taxpayer .
This deduction will have an annual limit of:
These limits will be increased by:
Requirements for applying the deduction
That the sum of the general taxable base and the savings taxable base, sum of the boxes  and  of the declaration, reduced by the personal and family minimum, box [ 0520], is less than:
The joint basis of this deduction will be constituted by the amounts justified with an invoice and paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions , at people or entities that provide the services.
Note: in no case will the amounts paid through cash deliveries give the right to make this deduction.