Cantabria

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For family care: descendants under 3 years of age, ancestors 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 childcare expenses for taxpayers who reside in areas of Cantabria at risk of depopulation.	For leasing of habitual housing by young people, the elderly or people with disabilities. For improvement works on a home owned by the taxpayer or in the building in which the home is located. For leasing homes located in areas of Cantabria at risk of depopulation (tenant deduction).	For donations to foundations or to the Cantabria Coopera Fund or to Associations that pursue among their goals the support of people with disabilities. For investments or donations to Social Economy entities established in Cantabria.	For investment in the acquisition of shares or interests in new or recently created entities. For medical expenses. For leasing homes located in areas of Cantabria at risk of depopulation (landlord deduction). Only applicable to taxpayers who died before 12/31/2021. For expenses incurred when moving one's habitual residence to an area of Cantabria at risk of depopulation for reasons of employment or self-employment.