Skip to main content
Practical Income Manual 2022.

For single parent families

Regulations: Art. 2.9 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

Deduction amount

300 euros per year for the head of the single-parent family.

Note: Please note that the fourth Additional Provision of the Cantabria Law 11/2022, of December 28, on Fiscal and Administrative Measures ( BOC 12-29-2022), as a consequence of the economic situation derived from the conflict in Ukraine, which has triggered an increase in prices, raises the limit of the right to this deduction for the period 2022 from 200 to 300.

Requirements and other conditions for the application of the deduction:

  • In the cases of legal separation or when there is no marital bond , the family formed by the mother or father will be considered a single-parent family the father and the children who live with one or the other and who meet any of the following requirements :

    1. Minor children , with the exception of those who, with the consent of their parents, live independently of them.

    2. Children of legal age who before January 1, 2022 had been judicially declared incapacitated, subject to extended or rehabilitated parental authority a.

    3. Children of legal age for whom representative guardianship has been judicially declared .

      Please note that, as of the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established. disability.

  • 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 personal and family minimum, box [ 0520 ] , be less than 31,485 euros.