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Practical Income Manual 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 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

  • 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 home 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 , which approves the list of municipalities that They have the status of Rural Area of Cantabria at risk of depopulation for the year 2022 ( BOC 07-12-2022). 

  • That the rented home 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 be followed.

  • 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 [520], is less than

    • - 22,946 euros in individual taxation.

    • - 31,485 euros in joint taxation.


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

The incompatibility refers to the fact that both deductions are applied to the same home.

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing Andalusia, Aragon, Illes Balears, Cantabria, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, Murcia and Comunitat Valenciana" of 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 it exists, of the second landlord or, where applicable, if a NIF of another country, an X will be marked in the corresponding box.