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Practical manual for Income Tax 2022.

For leasing housing located in areas of Cantabria at risk of depopulation that constitute or will constitute the tenant's habitual residence

Regulations: Art. 2.11.1 Text Revised Law on Fiscal Measures in the area of 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

  • 20 percent of the amounts paid in the tax period for the rental of a home that constitutes or will constitute your habitual residence.

    The concept of habitual residence will be that established by the twenty-third Additional Provision of the Personal Income Tax Law and article 41 bis of its Regulations.

  • The maximum deduction amount will be:

    • - 600 euros in individual taxation.

    • - 1,200 euros in joint taxation.

Requirements for applying the deduction

  • That the rented property is located in rural area at risk of depopulation.

    Note: It is understood that those municipalities or town councils in which any of the following objective criteria are met meet this requirement:

    1. Population less than 2,000 inhabitants.

    2. Population density less than 12.5 inhabitants per square kilometer.

    3. Aging rate greater than 30 percent.

    For these purposes, Order HAC /22/2022, of November 28 , must be taken into account, which approves the list of municipalities that have the status of Rural Zone of Cantabria at risk of depopulation for the year 2022 ( BOC 07-12-2022). 

  • That the rented property constitutes the habitual residence of the taxpayer .

    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 apply.

  • That the sum of the general taxable base and the savings taxable base , sum of boxes [0500] and [0510] of the declaration, reduced by the amount of the personal and family minimum , box [520], is less than

    • - 22,946 euros in individual taxation.

    • - 31,485 euros in joint taxation.

Incompatibility

This deduction is incompatible with the application of the deduction "For rental of habitual housing by young people, the elderly and people with disabilities" discussed above and provided for in article 2.1 of Legislative Decree 62/2008.

Incompatibility refers to the fact that both deductions are applied to the same property.

Note: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for rent in Andalusia, Aragon, the Balearic Islands, Cantabria, Castile and Leon, Catalonia, Extremadura, Galicia, Madrid, Murcia and the Valencian Community" in Annex B.8 of the declaration in which, in addition to the data necessary to quantify the deduction, the NIF/NIE of the landlord of the home must be stated and, if applicable, of the second landlord or, if applicable, if a NIF from another country has been stated, an X will be marked in the corresponding box.