For the expenses incurred when moving the habitual residence to an area of Cantabria at risk of depopulation for work reasons as an employee or self-employed person.
Regulations: Art. 2.11.3 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 limits of the deduction
500 euros in the tax period in which the change of residence occurs and in the following one.
Requirements for applying the deduction
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That the transfer of habitual residence from any point in Spain to an area at risk of depopulation in Cantabria must be motivated by the performance of a work activity either as an employee or self-employed .
Concepts:
- Rural area at risk of depopulation : It is understood that this requirement is met in those municipalities or town councils in which any of the following objective criteria are met:
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Population less than 2,000 inhabitants.
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Population density less than 12.5 inhabitants per square kilometer.
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Aging rate greater than 30 percent.
For these purposes, Order HAC /04/2021, of February 26, which approves the list of municipalities that have the status of Rural Area of Cantabria at Risk, must be taken into account. of Depopulation for fiscal year 2021 ( BOC 03-09-2021).
- Habitual residence: To determine the concept of habitual residence in the territory of an Autonomous Community the provisions of article 72 of the Personal Income Tax Law will be followed.
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To consolidate the right to the deduction, the taxpayer must remain in the new habitual residence during the year in which the transfer occurs and the following three.
Note: Non-compliance with any of the two previous requirements will result in the integration of the deducted amounts into the full regional quota for the year in which the non-compliance occurs, with the corresponding late payment interest.
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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 amount of the personal and family minimum , box [0520], is less than
Maximum deduction limit
The amount of the deduction may not exceed the autonomous part of the full quota from income from work and economic activities of the year in which the deduction is applicable.
In the event that both spouses generate the right to the deduction, in joint taxation, the maximum limit of the deduction is unique for the declaration as a whole, so its determination will be made taking into consideration all the income from work and economic activities obtained by both spouses and will be applied to the total amount of the deduction (1,000 euros).
Particularities in case of joint taxation
In the case of joint taxation, the deduction of 500 euros will be applied, in each of the tax periods in which the deduction is applicable, for each of the taxpayers who transfer their residence in the terms previously mentioned, with the limit of the autonomous part of the full quota from income from work and economic activities that corresponds to the taxpayers who generate the right to apply the deduction.