Cantabria

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
For family care: descendants under 3 years of age, ascendants over 70 years of age and people with disabilities. For foster care of minors. For daycare expenses. For single-parent families. By birth and adoption of children. For daycare expenses for taxpayers who reside in areas of Cantabria at risk of depopulation.	For renting a habitual residence by young people, the elderly or people with disabilities. For improvement works in housing owned by the taxpayer or in the building in which the home is located. For leasing of homes located in areas of Cantabria at risk of depopulation (tenant deduction).	By donations to foundations or to the Cantabria Coopera Fund or to Associations that pursue support for people with disabilities among their purposes. For investments or donations to Social Economy entities established in Cantabria.	By investment in the acquisition of shares or participations in new or recently created entities. For illness expenses. For leasing of homes located in areas of Cantabria at risk of depopulation (landlord deduction). Only applicable to taxpayers who died before 12-31-2021. For the expenses incurred when moving the habitual residence to an area of Cantabria at risk of depopulation due to employment or self-employment reasons.